2006 Utah Code - 59-10-530 — Nongame wildlife contribution -- Credit to Wildlife Resources Account.

     59-10-530.   Nongame wildlife contribution -- Credit to Wildlife Resources Account.
     (1) The Legislature hereby declares that wildlife species which are endangered, threatened with extinction, not commonly pursued, killed, or consumed either for sport or profit, and are not nuisance predators presently being brought under control by the state referred to herein 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 Legislature 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 Wildlife Resources. This section is enacted to provide a means by which such protection may be financially aided through a voluntary check-off designation on state income tax return forms. The intent of the Legislature is that this program of the income tax check-off is supplemental to any other funding and in no way is intended to take the place of the funding that would otherwise be appropriated for this purpose.
     (2) Except as provided in Section 59-10-551, each individual taxpayer required to file a return pursuant to Section 59-10-502 may designate on the return a contribution of $1, $5, $10, or another amount not less than $1, or no contribution, to the state Nongame Wildlife Program. If the return is a joint return, any amount designated as a contribution to this program is to be deducted from the individual's state tax refund and shall be a joint contribution. This option, once exercised, is irrevocable during the tax year in which it was effective.
     (3) The commission may promulgate rules to effectuate the provisions of this section.
     (4) The commission shall determine annually the total amount designated pursuant to this section and shall report such amount to the state treasurer who shall credit such amount to the Wildlife Resources Account as provided for in Section 23-14-14.
     (5) This section applies to calendar-year taxpayers beginning January 1, 1980, and to fiscal-year taxpayers for any part of the taxable year accruing after December 31, 1979, and to all taxable years thereafter.

Amended by Chapter 12, 1997 General Session