HF 3195

as introduced - 83rd Legislature (2003 - 2004) Posted on 12/15/2009 12:00am

  1.1                          A bill for an act 
  1.2             relating to taxation; requiring tax preparers to 
  1.3             notify clients of the nongame wildlife checkoff; 
  1.4             amending Minnesota Statutes 2003 Supplement, section 
  1.5             270.30, by adding a subdivision. 
  1.6   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MINNESOTA: 
  1.7      Section 1.  Minnesota Statutes 2003 Supplement, section 
  1.8   270.30, is amended by adding a subdivision to read: 
  1.9      Subd. 5a.  [NONGAME WILDLIFE CHECKOFF.] A tax preparer must 
  1.10  notify clients of the option to contribute $1 or more to the 
  1.11  nongame wildlife checkoff in section 290.431.  A tax preparer 
  1.12  must include information on the checkoff and a line for clients 
  1.13  to use in designating contributions on any preliminary 
  1.14  worksheets or other documents used in preparing the client's 
  1.15  return. 
  1.16     [EFFECTIVE DATE.] This section is effective for returns 
  1.17  prepared for taxable years beginning after December 31, 2003.