26 CAR § 351-106. Law Enforcement Family Relief Check-off Program implementation

(a) The Secretary of the Department of Finance and Administration or their designee shall include on all individual and corporate income tax forms a check-off designation to the Law Enforcement Family Relief Check-off Program. (b) If entitled to a refund a person may designate all or any part of the refund for the program. (c) If additional tax is owed, a person may designate a contribution and enclose a separate check for the amount of the contribution payable to the program.