§ 44-30-2-4

(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the drug program established in chapter 7 of title 42. The provision for the contribution shall appear before all other requests for contributions on the state personal income tax return as follows:Drug program. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in the amount of your tax REFUND for this program).(b) The tax administrator shall annually forward by August 1, all contributions made to the drug program account to the general treasurer to be deposited as general revenues.(c) The provisions of this section shall commence for returns filed for the tax year ending December 31, 1990. History of Section.P.L. 1990, ch. 322, § 2; P.L. 1995, ch. 370, art. 40, § 150.