(a) Each Alabama state individual income tax return form for the 2012 tax year and each year thereafter shall contain a designation which allows each individual taxpayer to designate a contribution to the Alabama Veterinary Medical Foundation for the Spay-Neuter Program.
(b) The Department of Revenue shall determine annually the total amount designated pursuant to subsection (a) for the foundation and shall deposit such amount, less costs of administration not to exceed five percent of revenue produced, to the Alabama Veterinary Medical Foundation.
(c) The Commissioner of the Department of Revenue is hereby authorized to prescribe and implement such forms, rules, and regulations as shall be necessary to implement and administer the provisions of this section.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 5 - Voluntary Check-Off Designations on State Income Tax Returns.
Section 40-18-140 - Contribution Designations.
Section 40-18-141 - Arts Development Fund - Established; Appropriation; Distribution of Funds.
Section 40-18-142 - Alabama Nongame Wildlife Program - Legislative Declarations and Intent.
Section 40-18-143 - Alabama Nongame Wildlife Program - Contribution Designation Form.
Section 40-18-144 - Alabama Nongame Wildlife Program - Appropriation.
Section 40-18-147 - Alabama Aging Program.
Section 40-18-149 - Alabama Indian Affairs Commission - Contribution Designation.
Section 40-18-150 - Foster Care Trust Fund - Contribution Designation.
Section 40-18-152 - Alabama Breast and Cervical Cancer Research - Program Contribution Designation.
Section 40-18-153 - Alabama 4-H Club Foundation, Incorporated.
Section 40-18-154 - Alabama Military Support Foundation, Inc. - Contribution Designation.
Section 40-18-155 - Alabama Firefighters Annuity and Benefit Fund.
Section 40-18-156 - Alabama Veterinary Medical Foundation for the Spay-Neuter Program.