{"data":{"id":"us-ky/krs-141.455","jurisdiction":"us-ky","citation":"KRS 141.455","heading":"Designation of income tax refund to nongame species protection and","body":"natural areas acquisition programs.\nEach taxpayer required to file a return pursuant to KRS 141.180 who is entitled to an\nincome tax refund and who desires to contribute to the nongame  species protection and\nnatural areas acquisition programs of the Commonwealth may designate as provided in\nthis section an amount, not to exceed the amount of the refund, to be paid to such\nprograms. In the case of a joint return, each spouse may also des ignate that a portion of\nthe refund shall be paid to said programs. Such designation shall not increase or decrease\nthe income tax liability of any taxpayer, but it shall reduce the income tax refund of such\ntaxpayer or spouse by the amount or amounts designated.","path":["KRS Chapter 141"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29167","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:35Z","sha256":"05b17e006b7fd823897728fe6aefd250bb52c9c5873c9a2584d8d6e55b63d3ea","source_id":"us-ky","stale":false,"prev":"us-ky/krs-141.450","next":"us-ky/krs-141.460"},"notice":"GroundRules: Original legal text. Not legal advice."}