AL HB98

Allows Alabama ad valorem taxpayers to voluntarily contribute a minimum of $3 to the Alabama Association of Rescue Squads, Inc. by checking a box on their annual tax statements beginning with the 2014 tax year.

Contributions are collected by the person or authority administering ad valorem taxes and remitted to the association's executive director by the tenth day of each month following collection.

The Department of Revenue annually determines total designated contributions and deposits the amount to the association's fund after deducting administrative costs not to exceed 3 percent of revenue produced.

The Department of Revenue Commissioner may prescribe forms and rules necessary to implement the voluntary contribution program.

The act becomes effective October 1, 2013, following passage and approval by the Governor.