1997 Minnesota Statutes

     290.432 Corporate nongame wildlife checkoff. 

    A corporation that files an income tax return may designate 
 on its original return that $1 or more shall be added to the tax 
 or deducted from the refund that would otherwise be payable by 
 or to that corporation and paid into the nongame wildlife 
 management account established by section 290.431 for use by the 
 section of wildlife in the department of natural resources for 
 its nongame wildlife program.  The commissioner of revenue 
 shall, on the corporate tax return, notify filers of their right 
 to designate that a portion of their tax return be paid into the 
 nongame wildlife management account for the protection of 
 endangered natural resources.  All interest earned on money 
 accrued in the nongame wildlife management account shall be 
 credited to the account by the state treasurer.  The 
 commissioner of natural resources shall submit a work program 
 for each fiscal year to the legislative commission on Minnesota 
 resources in the form determined by the commission.  None of the 
 money provided in this section may be spent unless the 
 commission has approved the work program. 

    The state pledges and agrees with all corporate 
 contributors to the nongame wildlife account to use the funds 
 contributed solely for the nongame wildlife program and further 
 agrees that it will not impose additional conditions or 
 restrictions that will limit or otherwise restrict the ability 
 of the commissioner of natural resources to use the available 
 funds for the most efficient and effective management of those 
 programs. 

    HIST: 1989 c 335 art 1 s 189