(a) Each Alabama state individual income tax return form for the 2010 tax year and each year thereafter shall contain a designation as follows:
"Alabama Firefighters Annuity and Benefit Fund.
"Check ( ) if you wish to designate $2 or more of your state income tax refund.
"If joint return, check ( ) if spouse wishes to designate $2 or more."
(b) Each individual taxpayer required to file a state income tax return desiring to contribute to the Alabama Firefighters Annuity and Benefit Fund, may designate, by placing an "X" in the appropriate box on the state income tax form, that such contribution shall be credited to the foundation.
(c) The Department of Revenue shall determine annually the total amount designated pursuant to subsection (b) for the fund and shall deposit such amount, less costs of administration not to exceed three percent of revenue produced, to the fund.
(d) The commissioner of the department is authorized to prescribe and implement such forms, rules, and regulations as shall be necessary to carry out the intent of this section.
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