Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 43. Taxation of Income |
Chapter 6. ABATEMENTS, CREDITS AND REFUNDS |
Article 1. Refunds |
Sec 43-617. Contribution for solutions teams assigned to schools
-
A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate all or any amount of the taxpayer's refund as a voluntary contribution for funding solutions teams assigned to schools as provided in section 15-973.01.
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 transfer it to the state board of education, which shall credit the amount of the contribution to the assistance for education fund established pursuant to section 15-973.01. The department shall determine the initial administrative cost of this section and report the amount to the state board of education, which shall transfer that amount from the assistance for education fund to the state general fund.