Animal Protection Fund Voluntary Contribution

The act creates a voluntary procedure by which an individual may elect to contribute a portion of their state income tax refund as a donation to the animal protection fund (fund). For the income tax years immediately following the year in which the executive director of the department of revenue (department) files written certification with the revisor of statutes that a line on the income tax return form has become available and that the animal protection fund voluntary contribution (contribution) is next in the queue established pursuant to statute, the executive director of the department shall ensure that the Colorado state individual income tax return form contains a line by which each…