Missouri Revised Statutes













Chapter 143

Income Tax

←143.1015

Section 143.1016.1

143.1017→

August 28, 2015

Organ Donor Program fund, designation of refund permitted--director's duties--sunset provision.

143.1016. 1. For all tax years beginning on or after January 1,

2011, each individual or corporation entitled to a tax refund in an amount

sufficient to make a designation under this section may designate that two

dollars or any amount in excess of two dollars on a single return, and four

dollars or any amount in excess of four dollars on a combined return, of

the refund due be credited to the organ donor program fund established in

section 194.297. The contribution designation authorized by this section

shall be clearly and unambiguously printed on each income tax return form

provided by this state. If any individual that is not entitled to a tax

refund in an amount sufficient to make a designation under this section

wishes to make a contribution to the organ donor program fund, such

individual may, by separate check, draft, or other negotiable instrument,

send in with the payment of taxes, or may send in separately, clearly

designated for the organ donor program fund, the amount the individual

wishes to contribute. The department of revenue shall deposit such amount

to the organ donor program fund as provided in subsection 2 of this

section.



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

contributions designated by individuals under this section, less an amount

sufficient to cover the cost of collecting and handling by the department

of revenue which shall not exceed five percent of the transferred

contributions, to the state treasurer for deposit in the state treasury to

the credit of the organ donor program fund. A contribution designated

under this section shall only be transferred and deposited in the organ

donor program fund after all other claims against the refund from which

such contribution is to be made have been satisfied.



3. All moneys transferred to the fund shall be distributed as

provided in this section and sections 194.297 and 194.299.



4. Under section 23.253 of the Missouri sunset act:



(1) The provisions of the new program authorized under this section

shall automatically sunset on December thirty-first six years after August

28, 2011, unless reauthorized by an act of the general assembly; and



(2) If such program is reauthorized, the program authorized under

this section shall automatically sunset on December thirty-first twelve

years after the effective date of the reauthorization of this section; and



(3) This section shall terminate on September first of the calendar

year immediately following the calendar year in which the program

authorized under this section is sunset.



(L. 2011 H.B. 151 merged with S.B. 226)



Sunset date 12-31-17



Termination date 9-01-18







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