A.  For taxable filing periods beginning on and after January 1, 2006, every person who files a return for a sales or use tax imposed by the state of Louisiana or a political subdivision of the state whose boundaries are coterminous with those of the state is authorized to do any of the following:

(1)  Designate on the return for such tax all or a portion of the total amount of any refund to which such person is entitled for that period as a donation to the Louisiana Military Family Assistance Fund provided for in La. Rev. Stat. 46:122 in lieu of that amount being paid to the person as a refund, in which case the refund shall be reduced by the amount so designated.

(2)  Designate on the return for such tax a portion or the total amount of any vendor’s compensation legally due to such person for that period as a donation to the Louisiana Military Family Assistance Fund provided for in La. Rev. Stat. 46:122 in lieu of that amount being used to reduce the person’s liability or to increase any refund due, in which case any such additional amounts due shall be paid with the return and any such refund shall be reduced by the amount so designated.

(3)  Whether or not the person is entitled to a refund, a person may make an additional donation to the Louisiana Military Family Assistance Fund provided for in La. Rev. Stat. 46:122 by paying the amount of such donation in addition to any tax or refund due for the period and designating the donation on the sales tax return.

B.  In the event that a person makes a donation under the provisions of Paragraphs (A)(1) or (2) above, any amounts designated for donation shall be subject to any lawful offsets, garnishments, liens, or seizures.

C.(1)  The designation and a payment for an additional amount shall be made at the time of the filing of the return and upon the return form in the manner provided by the secretary of the Department of Revenue.

(2)  No donation made under the provisions of this Section shall be invalid for lack of an authentic act.

D.  Upon receipt of any person’s return upon which the designation of a donation of a refund or vendor’s compensation or the payment of an additional donation has been made, the secretary shall, after having deducted the refund donation from the amount of any refund due, remit any such donations to the state treasurer for deposit directly into the Louisiana Military Family Assistance Fund provided for in La. Rev. Stat. 46:122 no more than one hundred twenty days from the due date of the return.

E.(1)  Any political subdivision of the state of Louisiana, whose boundaries are not coterminous with those of the state, may elect to adopt any or all of the provisions of this Section by ordinance allowing a person to donate any local tax refund to the Louisiana Military Family Assistance Fund through collections by the political subdivision.  Any political subdivision that adopts any of these provisions must remit all donations collected from filers to the state treasurer for deposit directly into the Louisiana Military Family Assistance Fund provided for in La. Rev. Stat. 46:122 no more than one hundred twenty days from the date such amounts are collected.

(2)  Such donations shall not be permitted to the extent of any lawfully existing garnishments, tax liens, or seizures by the political subdivision.

F.  Except as provided for in Subsection B and Paragraph (E)(2) of this Section, donations made under the provisions of this Section shall not be considered part of the taxes collected and administered under Chapter 2 of Subtitle II of this Title, as amended, and are not subject to enforcement or collection under the administrative provisions of Chapter 18 of Subtitle II of this Title, as amended.

Acts 2005, No. 151, §3, eff. June 28, 2005.