An individual taxpayer may designate a contribution on the taxpayer's return to be credited towards the: Chesapeake Bay and Endangered Species Fund, as established under Natural Resources Article, §1-701 et seq., Annotated Code of Maryland; Developmental Disabilities Waiting List Equity Fund, as established under Health-General Article, §7-205, Annotated Code of Maryland; Maryland Cancer Fund, as established under Health-General Article, §20-117, Annotated Code of Maryland; or Maryland Fair Campaign Financing Fund, as established under Election Law Article, §15-103, Annotated Code of Maryland. A taxpayer may direct that the contribution be made as either: An addition to the tax owed by the taxpayer; or A reduction of the refund due the taxpayer. Amount of Contribution. A taxpayer may designate a contribution which is greater than or less than the refund due on the return. If a taxpayer designates a contribution which is less than the refund due, then the taxpayer's designation shall be given effect up to the full amount of the designated contribution, with the balance of the tax refund to be processed according to the procedures generally applicable to refunds. If the taxpayer's designated contribution is greater than the refund due, then: If one fund is designated, the designated contribution shall be given effect, up to the full amount of the refund plus any additional payment made with the filing of the return, less any reduction for taxes due; If more than one fund is designated, then the full amount of the refund, plus payments less any reductions for taxes, shall be divided between the funds with each fund receiving a proportionate amount of the contribution.