{"data":{"id":"us-mt/15-30-2390","jurisdiction":"us-mt","citation":"15-30-2390","heading":"(Temporary) Voluntary checkoff for child abuse and neglect prevention program.","body":"(1) Each individual taxpayer who is required to file an income tax return under this chapter and who is entitled to a refund may contribute to the child abuse and neglect prevention program provided for in 52-7-101, by marking the appropriate box on the state income tax return.\n(2) Each Montana state individual income tax return form must contain a provision for indicating a contribution to the child abuse and neglect prevention program in substantially the following form:\nChild abuse and neglect prevention program. Check this box if you wish to designate $5 ___, $10 ___, or more ___ (indicate amount) of your tax refund to help fund the child abuse and neglect prevention program in Montana. On a joint return, check the corresponding box for your spouse if your spouse wishes to contribute $5 ___, $10 ___, or more ___ (indicate amount) of the refund for the same purpose.\n(3) Money received under this section must be deposited in the children's trust fund account, created under 52-7-102, after the department has deducted the amount necessary for the department to administer this section as provided in 15-30-2386. (Terminates on occurrence of contingency--secs. 1, 2, Ch. 321, L. 1999.)","path":["TITLE 15. TAXATION","CHAPTER 30. INDIVIDUAL INCOME TAX","Part 23. Specific Tax Credits and Tax Checkoffs"],"source_url":"https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0230/section_0900/0150-0300-0230-0900.html","current_through":"Montana Code Annotated 2025","vintage":"","retrieved_at":"2026-09-14T04:47:17Z","sha256":"50a39d5eb6c43898868a885cf68bd16104a3478ecbbe5f3db1c389ef4ef86490","source_id":"us-mt","stale":false,"prev":"us-mt/15-30-2389","next":"us-mt/15-30-2391"},"notice":"GroundRules: Original legal text. Not legal advice."}