2016 Colorado Revised Statutes
Title 39 - Taxation
Specific Taxes
Article 22 - Income Tax
Part 7 - Nongame Wildlife Voluntary Contribution
§ 39-22-701. Legislative declaration

The general assembly hereby declares that wildlife species which are endangered, threatened with extinction, or not commonly pursued, killed, or consumed either for sport or profit, referred to in this part 7 as "nongame wildlife", have need of special protection and that it is in the public interest to preserve, protect, perpetuate, and enhance nongame wildlife resources of this state through preservation of a satisfactory environment and an ecological balance. The general assembly specifically recognizes that such nongame wildlife includes protected wildlife, endangered and threatened wildlife, aquatic wildlife, specialized habitat wildlife, both terrestrial and aquatic types, and mollusks, crustaceans, and other invertebrates under the jurisdiction of the division of parks and wildlife. This part 7 is enacted to provide a means by which such protection may be financed through a voluntary contribution designation on state income tax return forms. The intent of the general assembly is that this program is supplemental to any funding and in no way is intended to take the place of the funding that would otherwise be appropriated for this purpose.