KRS 141.455: Designation of income tax refund to nongame species protection and

natural areas acquisition programs.

Each taxpayer required to file a return pursuant to KRS 141.180 who is entitled to an

income tax refund and who desires to contribute to the nongame species protection and

natural areas acquisition programs of the Commonwealth may designate as provided in

this section an amount, not to exceed the amount of the refund, to be paid to such

programs. In the case of a joint return, each spouse may also des ignate that a portion of

the refund shall be paid to said programs. Such designation shall not increase or decrease

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

taxpayer or spouse by the amount or amounts designated.