(a)  Resident individual taxpayers who file a Rhode Island income tax return and who will receive a tax refund from the Rhode Island division of taxation may designate that a contribution be made to the Rhode Island council on the arts by marking the appropriate box printed on the return pursuant to subsection (b).

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(b)  The Rhode Island division of taxation shall print on the face of the state income tax return form for residents or on a separate card a space for taxpayers to designate that a contribution be made to the Rhode Island council on the arts from their income tax refund due. The space for designating the contribution shall provide for check-off boxes in the amount of one dollar ($1.00), five dollars ($5.00), ten dollars ($10.00) or other dollar amount, commencing for the tax year 1985 and thereafter. Those contributions shall be deposited as general revenues.