Mass. Gen. Laws ch. 62 § 6M

Current through Chapters 1 to 249 and Chapters 253 to 255 of the 2024 Legislative Session

Section 62:6M - [Multiple versions] Contributions of refund to Homeless Animal Prevention and Care Fund; annual report

(a) A person filing an individual or a joint return may voluntarily contribute all or part of any refund to which they are entitled, or may voluntarily add an amount on to any amount due, to be credited to the Homeless Animal Prevention and Care Fund established in section 35WW of chapter 10.

A contribution under this section may be made with respect to any taxable year at the time of filing a return of the tax established by this chapter for such taxable year. The commissioner shall prescribe the manner in which the contribution shall be made on the face of the return required by section 5 of chapter 62C; provided, however, that the commissioner shall assure that taxpayers filing any such forms are made clearly aware of their ability to make the contributions provided for by this section.

The commissioner shall annually report the total amount designated under this section to the state treasurer, who shall credit such amount to the Homeless Animal Prevention and Care Fund.

(b) [There is no subsection (b).]

Mass. Gen. Laws ch. 62, § 6M

Added by Acts 2012, c. 193,§ 2, eff. 10/31/2012.

This section is set out more than once due to postponed, multiple, or conflicting amendments.