The designation for a political party shall appear on the face of the individual income tax return. Fifty cents ($0.50) of any designation pursuant to KRS § 141.071 shall be reserved for remittance to the appropriate official of the local governing authority of the designated political party within the taxpayer’s resident county. The remainder of the designation shall be reserved for remittance to the appropriate official of the state governing authority of the designated political party. The commissioner of the Department of Revenue shall annually certify by December 1 all such designated amounts to be paid by the State Treasurer, and the Treasurer shall annually remit by the following January 1 such funds to the appropriate official of the state and local governing authorities of the designated political party.
Effective: June 20, 2005

Terms Used In Kentucky Statutes 141.072

  • Commissioner: means the commissioner of the department. See Kentucky Statutes 141.010
  • Department: means the Department of Revenue. See Kentucky Statutes 141.010
  • Individual: means a natural person. See Kentucky Statutes 141.010
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Resident: means an individual domiciled within this state or an individual who is not domiciled in this state, but maintains a place of abode in this state and spends in the aggregate more than one hundred eighty-three (183) days of the taxable year in this state. See Kentucky Statutes 141.010
  • State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010

History: Amended 2005 Ky. Acts ch. 85, sec. 479, effective June 20, 2005. — Amended
1982 Ky. Acts ch. 167, sec. 2, effective January 1, 1983. — Created 1976 Ky. Acts ch. 264, sec. 3.

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