§ 44-30-2.4. Refund deduction for contribution to the drug program account.
(a) There shall be provided as a deduction from any refund from the Rhode Island personal
income tax otherwise due to a taxpayer for a taxable year a contribution to the drug
program established in chapter 7 of title 42. The provision for the contribution shall
appear before all other requests for contributions on the state personal income tax
return as follows:
Drug program. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write
in the amount of your tax REFUND for this program).
(b) The tax administrator shall annually forward by August 1, all contributions made
to the drug program account to the general treasurer to be deposited as general revenues.
(c) The provisions of this section shall commence for returns filed for the tax year
ending December 31, 1990.
History of Section.
P.L. 1990, ch. 322, § 2; P.L. 1995, ch. 370, art. 40, § 150.