43-615

43-615. Contribution to game, nongame, fish and
endangered species fund

A. The department shall provide a space on the first page of the individual income
tax return form in which the taxpayer may designate an amount of the taxpayer's refund as
a voluntary contribution to the game, nongame, fish and endangered species fund
established pursuant to section 17-268.

B. After subtracting any setoff for debts pursuant to section 42-1122, the
department shall subtract the designated amount from the refund due the taxpayer and
transfer it to the commission for deposit in the fund. The department shall determine
the initial administrative cost of this section and report the amount to the commission
who shall transfer that amount from the fund to the state general fund.

C. The taxpayer may also donate any amount to the game, nongame, fish and
endangered species fund, in lieu of or in addition to the designated portion of the
income tax refund, by an appropriate indication on the return and by including such
amount with the return.