MO HB746

Allows individuals and corporations filing tax returns for taxable years beginning January 1, 2011 or later to designate $1 or more (single return) or $2 or more (combined return) of their tax refund to the Puppy Protection Trust Fund.

Permits taxpayers without sufficient refunds to make separate voluntary contributions by check or negotiable instrument with their tax payments to the fund.

Creates the Puppy Protection Trust Fund in the state treasury, custodied by the state treasurer, with money designated solely for the Department of Agriculture's administration of section 273.345 relating to puppy protection.

Requires the Director of Revenue to deposit contributions monthly to the state treasurer, with corporate contributions reduced by collection and handling costs; individual contributions deposited only after other refund claims are satisfied.

Automatically sunsets the program on December 31 six years after the effective date unless reauthorized by the General Assembly, with an additional six-year sunset period if reauthorized.