2. a. There is established in the Department of the Treasury a special fund to be known as the "Children's Trust Fund."
b. Each taxpayer shall have the opportunity to indicate on the taxpayer's New Jersey gross income tax return that a portion of the taxpayer's tax refund or an enclosed contribution be deposited in the special fund. The Director of the Division of Taxation in the Department of the Treasury shall provide each taxpayer with the opportunity to indicate his preference on the tax return in substantially the following manner:
Children's Trust Fund: I wish to contribute $10 , $20 , other amount $...... , to this fund.
The State Treasurer shall deposit into the fund all moneys designated for the fund pursuant to this act.