New Jersey § 54a:9-25

§ 54a:9-25.

The Director of the Division of Taxation shall provide each taxpayer with the opportunity

to indicate the taxpayer's preference on the tax return that a portion of the taxpayer's

tax refund or an enclosed contribution be contributed to a fund that the taxpayer

has, by statute, the opportunity to contribute to on the taxpayer's New Jersey gross

income tax return. Except as may otherwise be provided by the authorizing statute, the taxpayer shall

indicate the taxpayer's preference on the tax return by numerical designation coding

or codings. The numbers used in the coding shall be in numerical sequence, with the lowest number

to be assigned to the fund established by the first statute authorizing such a fund,

and the coding of other funds to continue in that sequence assigned in order corresponding

to the order in which the several statutes authorizing those other funds were enacted. Subject to the foregoing provisions of this section, the director shall determine

the form and manner of the indication, and the presentation and explanation of the

taxpayer's contribution options in the return instructions.