AL HB253

Allows Alabama ad valorem taxpayers to voluntarily contribute a minimum of $3 annually to the Alabama Association of Rescue Squads, Inc. by checking a box on their tax statement.

Contributions of $3 or more are added to the taxpayer's ad valorem tax payment and remitted to the association's executive director by the tenth day of each month following collection.

The Department of Revenue shall annually determine the total amount designated and deposit contributions to the fund, minus administrative costs not to exceed 3 percent of revenue produced.

Annual ad valorem tax statements beginning with the 2014 tax year shall contain a designated check box allowing taxpayers to indicate their wish to contribute to the association.

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