(a) (1) The Revenue Division of the Department of Finance and Administration shall include on the Arkansas individual income tax forms, including those forms on which a husband and wife file separately on the same form, and on all corporate income tax forms, a designation as follows:
"If you are entitled to a refund, check if you wish to designate [] $1, [] $5, [] $10, [] _______ (write in amount) or [] all refund due of your tax refund for the Arkansas Area Agencies on Aging to fund programs and activities for senior citizens. Your refund will be reduced by this amount.
If you owe an additional amount, check if you wish to contribute an additional [] $1, [] $5, [] $10, [] _______ (write in amount) for the Arkansas Area Agencies on Aging to fund programs and activities for senior citizens. If you wish to make a contribution to the Arkansas Area Agencies on Aging, you must enclose a separate check for the amount of your contribution payable to the Department of Finance and Administration.".
(2) The Arkansas Area Agencies on Aging check-off program on state income tax returns shall be effective beginning with the returns for the 2005 tax year and each subsequent tax year.
(3) The Director of the Department of Finance and Administration may promulgate rules and develop all income tax forms, returns, and schedules necessary to implement this section.
(b) The department shall quarterly certify to the Treasurer of State the amount contributed to the Arkansas Area Agencies on Aging through this state income tax check-off during the quarter, and the Treasurer of State shall deduct from the Individual Income Tax Withholding Fund the amount certified.
(c) The Treasurer of State shall credit the amount certified each quarter to the Area Agencies on Aging Fund.
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.