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Section shall not apply to any amended return.
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(35 ILCS 5/509) (from Ch. 120, par. 5-509)
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Sec. 509. Tax checkoff explanations. All individual income |
tax return forms
shall contain appropriate explanations and |
spaces to enable the taxpayers to
designate contributions to |
the following funds:
the Child Abuse Prevention Fund,
the |
Illinois Wildlife Preservation Fund (as required by the |
Illinois
Non-Game Wildlife Protection Act),
the Alzheimer's |
Disease Research Fund (as required by the Alzheimer's
Disease |
Research Act),
the Assistance to the Homeless Fund (as required |
by this Act),
the Penny Severns Breast and Cervical Cancer |
Research Fund,
the National World War II Memorial Fund,
the |
Prostate Cancer Research Fund,
the Lou Gehrig's Disease (ALS) |
Research Fund,
the Multiple Sclerosis Assistance Fund, the |
Sarcoidosis Research Fund,
the Leukemia Treatment and |
Education Fund,
the World War II Illinois Veterans Memorial |
Fund,
the Korean War Veterans National Museum and Library Fund,
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the Illinois Military Family Relief Fund,
the Illinois |
Veterans' Homes Fund, and the Asthma and Lung Research Fund.
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Each form shall contain a statement that the contributions |
will reduce the
taxpayer's refund or increase the amount of |
payment to accompany the return.
Failure to remit any amount of |
increased payment shall reduce the contribution
accordingly.
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If, on October 1 of any year, the total contributions to |
any one of the
funds made under this Section do not equal |
$100,000 or more, the explanations
and spaces for designating |
contributions to the fund shall be removed from the
individual |
income tax return forms for the following and all subsequent |
years
and all subsequent contributions to the fund shall be |
refunded to the taxpayer.
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(Source: P.A. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, |
eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36, |
eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03; |
93-324, eff. 7-23-03; 93-776, eff. 7-21-04.)
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(35 ILCS 5/510) (from Ch. 120, par. 5-510)
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Sec. 510. Determination of amounts contributed. The |
Department shall
determine the total amount contributed to each |
of the following:
the Child Abuse Prevention Fund,
the Illinois |
Wildlife Preservation Fund,
the Assistance to the Homeless |
Fund,
the Alzheimer's Disease Research Fund,
the Penny Severns |
Breast and Cervical Cancer Research Fund,
the National World |
War II Memorial Fund,
the Prostate Cancer Research Fund,
the |
Illinois Military Family Relief Fund,
the Lou Gehrig's Disease |
(ALS) Research Fund,
the Multiple Sclerosis Assistance Fund,
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the Sarcoidosis Research Fund, the Leukemia Treatment and |
Education Fund,
the World War II Illinois Veterans Memorial |
Fund,
the Korean War Veterans National Museum and Library Fund, |
the Illinois Veterans' Homes Fund, and
the Asthma and Lung |
Research Fund;
and shall notify the State Comptroller and the |
State Treasurer of the amounts
to be transferred from the |
General Revenue Fund to each fund, and upon receipt
of such |
notification the State Treasurer and Comptroller shall |
transfer the
amounts.
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(Source: P.A. 92-84, eff. 7-1-02; 92-198, eff. 8-1-01; 92-651, |
eff. 7-11-02; 92-772, eff. 8-6-02; 92-886, eff. 2-7-03; 93-36, |
eff. 6-24-03; 93-131, eff. 7-10-03; 93-292, eff. 7-22-03; |
93-324, eff. 7-23-03; 93-776, eff. 7-21-04.)
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