2011 Utah Code
Title 59 Revenue and Taxation
Chapter 10 Individual Income Tax Act
Section 1305 Nongame wildlife contribution -- Credit to Wildlife Resources Account.

59-10-1305. Nongame wildlife contribution -- Credit to Wildlife Resources Account.
(1) As used in this section, "nongame wildlife" means wildlife species that are:
(a) (i) protected;
(ii) endangered; or
(iii) threatened with extinction;
(b) under the jurisdiction of the Division of Wildlife Resources, including:
(i) aquatic wildlife;
(ii) a crustacean;
(iii) an invertebrate;
(iv) a mollusk; or
(v) specialized habitat wildlife, including an aquatic or terrestrial type of specialized habitat wildlife;
(c) not commonly pursued, killed, or consumed for sport or profit; and
(d) not nuisance predators presently being brought under control by the state.
(2) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution as provided in this part to preserve, protect, perpetuate, and enhance nongame wildlife resources of the state through preservation of a satisfactory environment and an ecological balance.
(3) The commission shall:
(a) determine annually the total amount of contributions designated in accordance with this section; and
(b) credit the amount described in Subsection (3)(a) to the Wildlife Resources Account in accordance with Section 23-14-13.