KRS 141.448: Designation of income tax refund to farms to food banks trust fund.

(1) Effective for taxable years beginning on or after January 1, 2013, any taxpayer

required to file a return under KRS 141.180 who is entitled to an income tax refund

and who desires to contribute to the farms to food banks trust fund created under

KRS 247.985 may designate an amount, not to exceed the amount of the refund, to

be paid to the fund. A designation made under this section shall not affect the

income tax liability of the taxpayer, but it shall reduce the income tax refund by the

amount designated.

(2) The tax refund designation authorized by this section shall be printed on the face of

the Kentucky individual income tax form.

(3) The instructions accompanying the individual income tax return shall include a

description of the farms to food banks tru st fund and the purposes for which the

funds from the income tax checkoff may be used.

(4) The commissioner of the Department of Revenue shall, by July 1, 2014, and by July

1 of each year thereafter, transfer the funds designated by taxpayers under this

section to the farms to food banks trust fund created by KRS 247.985.