§ 59-10-1305. Nongame wildlife contribution -- Credit to Wildlife Resources Account.  


Latest version.
  • (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.
Renumbered and Amended by Chapter 389, 2008 General Session