§ 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.

Renumbered and Amended by Chapter 389, 2008 General Session