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1995 SESSION
LD4128753Be it enacted by the General Assembly of Virginia:
1. That the Code of Virginia is amended by adding in Article 4 of Chapter 3 of Title 58.1 a section numbered 58.1-346.6 as follows:
§ 58.1-346.6. Voluntary contribution to the Virginia Commission for the Arts.
A. Any individual eligible to receive a tax refund pursuant to § 58.1-309 may designate at the time of filing a return a specified dollar amount of such refund, not less than one dollar, to be distributed by the Virginia Commission for the Arts in accordance with its statutory responsibilities.
B. All money collected pursuant to subsection A shall be deposited into the state treasury.
C. The Tax Commissioner shall determine by June 30 of each year the total amount designated on all returns and shall report the same to the State Treasurer, who shall pay that amount to the Virginia Commission for the Arts.
2. That the provisions of this act shall be effective for taxable years beginning on and after January 1, 1996.