{"data":{"id":"us-ky/krs-141.440","jurisdiction":"us-ky","citation":"KRS 141.440","heading":"Designation of income tax refund to child victims' trust fund.","body":"(1) Effective for the tax year beginning January 1, 1984, and until the State Treasurer\ncertifies that the assets in the child victims' trust fund exceed twenty million dollars\n($20,000,000), any individual, or individuals in the case of joint return,  who is\nentitled to a tax refund sufficient to make a designation under this section may\ndesignate that two dollars ($2) or four dollars ($4) or any amount of the refund be\ncredited to the child victims' trust fund.\n(2) The tax designation authorized in this secti on shall be clearly and unambiguously\nprinted on the first page of the state individual income tax return.\n(3) The proceeds derived from the tax designation shall be credited to the child victims'\ntrust fund to be allocated and distributed as provided in KRS 15.900 to 15.940.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29162","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"b606c0df00e00e8f757e2010a8f2b2beb60965ec08abb7b1e5b54e56d3566ca5","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.438","next":"us-ky/krs-141.441"},"notice":"GroundRules: Original legal text. Not legal advice."}