Missouri Revised Statutes













Chapter 143

Income Tax

←143.1017

Section 143.1020.1

143.1025→

August 28, 2015

Designation of state tax refund to general revenue--transfer of contributions.

143.1020. 1. For each taxable year beginning on or after January 1,

2003, each individual or corporation entitled to a tax refund may designate

that all or part of the refund due be credited to the state general revenue

fund. The contribution designation authorized by this section shall be clearly

and unambiguously printed on the first page of each income tax return form

provided by this state. If any individual or corporation which is not

entitled to a tax refund wishes to make a contribution to the state general

revenue fund, such individual or corporation may, by separate check, draft,

or other negotiable instrument, send in with the payment of taxes, or may

send in separately, that amount, clearly designated for the state general

revenue fund, the individual or corporation wishes to contribute and the

department of revenue shall forward such amount to the state treasurer for

deposit to the state general revenue fund as provided in subsection 2 of this

section.



2. The director of revenue shall transfer at least monthly all

contributions designated by individuals or corporations pursuant to this

section to the state treasurer for deposit to the state general revenue fund.



(L. 2003 H.B. 600)



Effective 7-01-03



CROSS REFERENCE:



General revenue fund, 33.543







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