15-30-158. (Temporary) Voluntary checkoff for the Montana drug abuse resistance education program. (1) Each individual taxpayer who is required to file an income tax return under this chapter and who is entitled to a refund may contribute to the Montana drug abuse resistance education program, provided for in 44-2-702, by marking the appropriate box on the state income tax return.
     (2) Each state individual income tax return must contain a provision for indicating a contribution to the Montana drug abuse resistance education program in substantially the following form:
     "Montana Drug Abuse Resistance Education (D.A.R.E.) Program. Check this box if you wish to designate $5 ___ $10 ___ or more ___ (indicate amount) of your tax refund to help fund the Drug Abuse Resistance Education Program in Montana. On a joint return, check the corresponding box for your spouse if your spouse wishes to contribute $5 ___ $10 ___ or more ___ (indicate amount) of the refund for the same purpose."
     (3) Money received under this section must be deposited in the Montana drug abuse resistance education trust fund account, created under 44-2-701, after the department has deducted the amount necessary for the department to administer this section as provided in 15-30-153. (Terminates on occurrence of contingency--sec. 12, Ch. 808, L. 1991.)

     History: En. Sec. 7, Ch. 808, L. 1991; amd. Sec. 6, Ch. 581, L. 1993.