Alabama State Code

Section 41-23-100

Establishment of fund; sources of monies.

(a) The Neighbors Helping Neighbors Fund is established in the State Treasury to provide eligible recipients weatherization assistance.

(b) The monies in the fund shall consist of any of the following:

(1) Contributions from taxpayers received by the Department of Revenue and transferred to the fund.

(2) Appropriations from the Legislature.

(3) Donations from private sources.

(4) Interest earned on principal remaining in the fund.

(c) The monies in the fund shall not revert to the General Fund at the end of the fiscal year.

(Acts 1996, No. 96-660, p. 1058, §1.)

Section 41-23-102

Designation of part of taxpayer's refund as voluntary contribution.

(a) The Department of Revenue shall provide a space on the individual tax return form in which the taxpayer may designate an
amount of the taxpayer's refund as a voluntary contribution to the Neighbors Helping Neighbors Fund.

(b) The Department of Revenue shall subtract the designated amount from the refund due the taxpayer and pay it to the State
Treasurer for deposit in the fund.

(c) The taxpayer may also donate an amount to the fund, in lieu of or in addition to the designated portion of his or her income
tax refund, by an appropriate indication and by including the amount on his or her return.

(Acts 1996, No. 96-660, p. 1058, §3.)