Sec 43-612. Contribution of portion of income tax refund to political parties trust fund

A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the political parties trust fund established under section 16-807. The form shall allow the taxpayer to choose among contribution amounts of ten dollars, five dollars or two dollars and shall require the taxpayer to designate the contribution to a political party currently qualified for representation on the state primary and general election ballot pursuant to title 16, chapter 5, article 1. If the contribution is not designated to a qualified political party, the monies shall not be subtracted from the refund and the refund shall be handled as if no voluntary contribution was made.

B. After subtracting any setoff for debts pursuant to section 42-1122 the department shall subtract the designated amount from the refund due the taxpayer and deposit it, pursuant to sections 35-146 and 35-147, in the fund.

C. The taxpayer may also donate any amount to the political parties trust fund, in lieu of or in addition to the designated portion of the refund, by an appropriate indication on the return and by including such amount with the return. If no political party is designated with the donation, the donation shall be returned.