Sec 43-621. Contribution to I didn't pay enough 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 I didn't pay enough fund established by section 43-211.

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 department for deposit in the I didn't pay enough fund.

C. The taxpayer may also donate any amount to the I didn't pay enough fund, in lieu of or in addition to the designated portion of the tax refund, by an appropriate indication on the return and by including that amount with the return.