| Sec. 5747.113. (A) Any taxpayer claiming a refund under | 17 |
section 5747.11 of the Revised Code for taxable years ending on
or | 18 |
after October 14, 1983, who wishes to contribute any part of the | 19 |
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taxpayer's refund to the natural areas and preserves fund created | 20 |
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in section 1517.11 of the Revised Code, the nongame and endangered | 21 |
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wildlife fund created in section 1531.26 of the Revised Code, the | 22 |
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military injury relief fund created in section 5101.98 of the | 23 |
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Revised Code, the Ohio historical society income tax contribution | 24 |
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fund created in section 149.308 of the Revised Code, or all of | 25 |
those funds, may designate on the taxpayer's income tax return the | 26 |
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amount that the taxpayer wishes to contribute to the fund or | 27 |
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funds. A designated contribution is irrevocable upon the filing of | 28 |
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the return and shall be made in the full amount designated if the | 29 |
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refund found due the taxpayer upon the initial processing of the | 30 |
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taxpayer's return, after any deductions including those required | 31 |
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by section 5747.12 of the Revised Code, is greater than or equal | 32 |
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to the designated contribution. If the refund due as initially | 33 |
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determined is less than the designated contribution, the | 34 |
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contribution shall be made in the full amount of the refund. The | 35 |
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tax commissioner shall subtract the amount of the contribution | 36 |
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from the amount of the refund initially found due the taxpayer and | 37 |
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shall certify the difference to the director of budget and | 38 |
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management and treasurer of state for payment to the taxpayer in | 39 |
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accordance with section 5747.11 of the Revised Code. For the | 40 |
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purpose of any subsequent determination of the taxpayer's net tax | 41 |
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payment, the contribution shall be considered a part of the refund | 42 |
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paid to the taxpayer. | 43 |
| (B) The tax commissioner shall provide a space on the income | 44 |
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tax return form in which a taxpayer may indicate that the taxpayer | 45 |
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wishes to make a donation in accordance with this section. The tax | 46 |
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commissioner shall also print in the instructions accompanying the | 47 |
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income tax return form a description of the purposes for which the | 48 |
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natural areas and preserves fund, the nongame and endangered | 49 |
wildlife fund, and the military injury relief fund, and the Ohio | 50 |
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historical society income tax contribution fund were created and | 51 |
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the use of moneys from the income tax refund contribution system | 52 |
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established in this section. No person shall designate on the | 53 |
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person's income tax return any part of a refund claimed under | 54 |
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section 5747.11 of the Revised Code as a contribution to any fund | 55 |
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other than the natural areas and preserves fund, the nongame and | 56 |
endangered wildlife fund, the military injury relief fund, or all | 57 |
of those fundsthe Ohio historical society income tax contribution | 58 |
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fund. | 59 |
| (D) No later than the thirtieth day of September each year, | 66 |
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the tax commissioner shall determine the total amount contributed | 67 |
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to each fund under this section during the preceding eight months, | 68 |
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any adjustments to prior months, and the cost to the department of | 69 |
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taxation of administering the income tax refund contribution | 70 |
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system during that eight-month period. The commissioner shall make | 71 |
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an additional determination no later than the thirty-first day of | 72 |
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January of each year of the total amount contributed to each fund | 73 |
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under this section during the preceding four calendar months, any | 74 |
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adjustments to prior years made during that four-month period, and | 75 |
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the cost to the department of taxation of administering the income | 76 |
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tax contribution system during that period. The cost of | 77 |
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administering the income tax contribution system shall be | 78 |
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certified by the tax commissioner to the director of budget and | 79 |
management, who shall transfer an amount equal to one-third | 80 |
| one-fourth of such administrative costs from the natural areas and | 81 |
preserves fund, one-thirdone-fourth of such costs from the | 82 |
nongame and endangered wildlife fund, and one-thirdone-fourth of | 83 |
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such costs from the military injury relief fund, and one-fourth of | 84 |
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such costs from the Ohio historical society income tax | 85 |
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contribution fund to the litter control and natural resource tax | 86 |
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administration fund, which is hereby created, provided that the | 87 |
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moneys that the department receives to pay the cost of | 88 |
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administering the income tax refund contribution system in any | 89 |
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year shall not exceed two and one-half per cent of the total | 90 |
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amount contributed under that system during that year. | 91 |
| (E)(1) The director of natural resources, in January of every | 92 |
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odd-numbered year, shall report to the general assembly on the | 93 |
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effectiveness of the income tax refund contribution system as it | 94 |
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pertains to the natural areas and preserves fund and the nongame | 95 |
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and endangered wildlife fund. The report shall include the amount | 96 |
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of money contributed to each fund in each of the previous five | 97 |
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years, the amount of money contributed directly to each fund in | 98 |
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addition to or independently of the income tax refund contribution | 99 |
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system in each of the previous five years, and the purposes for | 100 |
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which the money was expended. | 101 |
| (2) The director of job and family services and the director | 102 |
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of the Ohio historical society, in January of every odd-numbered | 103 |
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year, each shall report to the general assembly on the | 104 |
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effectiveness of the income tax refund contribution system as it | 105 |
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pertains to the military injury relief fund and the Ohio | 106 |
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historical society income tax contribution fund, respectively. The | 107 |
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report shall include the amount of money contributed to the fund | 108 |
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in each of the previous five years, the amount of money | 109 |
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contributed directly to the fund in addition to or independently | 110 |
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of the income tax refund contribution system in each of the | 111 |
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previous five years, and the purposes for which the money was | 112 |
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expended. | 113 |
