{"data":{"id":"us-ky/krs-141.447","jurisdiction":"us-ky","citation":"KRS 141.447","heading":"Designation of income tax refund to rape crisis center trust fund.","body":"(1) Effective for taxable years beginning on or after January 1, 2016, any taxpayer\nrequired to file a return under KRS 141.180, who is entitled to an income tax refund\nand who desires to contribute to the rape crisis center trust fund created by KRS\n211.603, may designate an amount, not to exceed the amount of the refund, to be\npaid to the fund. A designation made under this section shall not affect the income\ntax liability of the taxpayer, but it shall reduce the income tax refund by the amount\ndesignated.\n(2) The tax refund designation authorized by this section shall be printed on the face of\nthe Kentucky individual income tax form. The instructions accompanying the\nindividual income tax return shall include a description of the rape crisis center trust\nfund and the purposes for which the funds may be used.\n(3) The department shall, by July 1, 2017, and annually thereafter, transfer the funds\ndesignated by taxpayers under this section to the rape crisis center trust fund created\nby KRS 211.603.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=44599","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"3df8475bc85c03f436f9ea83bf16c9dee0b1ce7aa6f43a63a1c56bf2a0dfcf25","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.446","next":"us-ky/krs-141.448"},"notice":"GroundRules: Original legal text. Not legal advice."}