1. (a) A minimum annual contribution of three dollars ($3) may be voluntarily contributed to the Alabama Association of Rescue Squads, Inc., on the ad valorem tax return of the contributor by indicating on a check-off box which shall be provided on annual ad valorem tax statements. The check-off shall be described as the “Alabama Association of Rescue Squads, Inc.” If a taxpayer voluntarily indicates, three dollars ($3) or more may be added to his or her ad valorem tax payment and shall be paid to the appropriate person or authority administering the association.
2. (b) The total amount of all contributions, less costs of administration not to exceed three percent of revenue produced, shall be remitted by the person or authority collecting the amount to the executive director of the association by the tenth day of each month next succeeding that in which the contribution is paid.

3. (c) Each annual ad valorem tax statement form for the lien date October 1, 2015 tax year and each year thereafter shall contain a designation as follows:

   “Alabama Association of Rescue Squads, Inc.

   “Check ( ) if you wish to designate $3 or more to be added to your ad valorem tax payment.”

4. (d) Each taxpayer required to make an ad valorem tax payment who wishes to contribute to the Alabama Association of Rescue Squads, Inc., may designate, by placing an “X” in the appropriate box on the ad valorem tax payment form and the contribution shall be credited to the association.
5. (e) The commissioner of the department may prescribe and implement such forms and rules as shall be necessary to carry out the intent of this section.

(Act 2015-208, §1.)