H.B. 305 Enrolled

INDIVIDUAL INCOME TAX CONTRIBUTION
- WOLF DEPREDATION AND MANAGEMENT
RESTRICTED ACCOUNT
2003 GENERAL SESSION
STATE OF UTAH
Sponsor: Darin G. Peterson
This act modifies provisions relating to the Division of Wildlife Resources and Wildlife
Board and the Individual Income Tax Act to provide an individual income tax
contribution to the Wolf Depredation and Management Restricted Account. The act
creates the Wolf Depredation and Management Restricted Account, provides that
interest earned on the restricted account shall be deposited into the restricted account,
and provides the purposes for which revenues and interest deposited into the restricted
account may be used. The act provides that the State Tax Commission shall remove the
designation for the contribution from the individual income tax form and may not collect
the contribution from a taxpayer under certain circumstances. The act makes technical
changes.
This act affects sections of Utah Code Annotated 1953 as follows:
AMENDS:
59-10-551, as last amended by Chapter 216, Laws of Utah 2001
ENACTS:
23-14-14.1, Utah Code Annotated 1953
59-10-550.1, Utah Code Annotated 1953
Be it enacted by the Legislature of the state of Utah:
Section 1. Section 23-14-14.1 is enacted to read:
23-14-14.1. Wolf Depredation and Management Restricted Account -- Interest --
Use of contributions and interest.
(1) There is created within the General Fund the Wolf Depredation and Management
Restricted Account.
(2) The account shall be funded by contributions deposited into the Wolf Depredation

and Management Restricted Account in accordance with Section 59-10-550.1 .
(3) (a) The Wolf Depredation and Management Restricted Account shall earn interest.
(b) Interest earned on the Wolf Depredation and Management Restricted Account shall
be deposited into the Wolf Depredation and Management Restricted Account.
(4) (a) Subject to Subsection (4)(b), contributions and interest deposited into the Wolf
Depredation and Management Restricted Account shall be used by the Division of Wildlife
Resources for:
(i) payments for livestock depredation by wolves; or
(ii) wolf management.
(b) Contributions and interest deposited into the Wolf Depredation and Management
Restricted Account may be used for the purposes described in Subsection (4)(a) only to the
extent permitted by federal law.
Section 2. Section 59-10-550.1 is enacted to read:
59-10-550.1. Contribution to Wolf Depredation and Management Restricted
Account.
(1) Except as provided in Section 59-10-551 , for taxable years beginning on or after
January 1, 2004, 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 section to be:
(a) deposited into the Wolf Depredation and Management Restricted Account created by
Section 23-14-14.1 ; and
(b) used for the purposes described in Section 23-14-14.1 .
(2) (a) A resident or nonresident individual may designate as a contribution under this
section any whole dollar amount of $1 or more.
(b) If a resident or nonresident individual designating a contribution under this section:
(i) is owed an individual income tax refund for the taxable year, the amount of the
contribution under this section shall be deducted from the resident or nonresident individual's
individual income tax refund; or

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(ii) is not owed an individual income tax refund for the taxable year, the resident or
nonresident individual may remit a contribution under this section with the resident or
nonresident individual's individual income tax return.
(c) If a husband and wife file a single individual income tax return jointly, a contribution
under this section shall be a joint contribution.
(d) A contribution under this section is irrevocable for the taxable year for which the
resident or nonresident individual makes the contribution.
(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 Wolf Depredation and
Management Restricted Account created by Section 23-14-14.1 .
Section 3. Section 59-10-551 is amended to read:
59-10-551. Removal of designation and prohibitions on collection for certain
contributions on income tax form -- Conditions for removal and prohibitions on collection
-- Commission reporting requirements.
(1) (a) Beginning on January 1, 1998, if a contribution or combination of contributions
described in Subsection (1)(b) generate less than $30,000 per year for three consecutive years, the
commission shall remove the designation for the contribution from the income tax return and
may not collect the contribution from a [taxpayer] resident or nonresident individual beginning
two taxable years after the three-year period for which the contribution generates less than
$30,000 per year.
(b) The following contributions apply to Subsection (1)(a):
(i) the contribution provided for in Section 59-10-530 ;
(ii) the contribution provided for in Section 59-10-530.5 ;
(iii) the sum of the contributions provided for in:
(A) Subsection 59-10-549 (1)(a); and
(B) Subsection 59-10-549 (1)(b);

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(iv) the sum of the contributions provided for in:
(A) Subsection 59-10-549 (1)(c); and
(B) Subsection 59-10-549 (1)(d);
(v) the contribution provided for in Subsection 59-10-549 (1)(e); [or]
(vi) the contribution provided for in Section 59-10-550 [.]; or
(vii) the contribution provided for in Section 59-10-550.1 .
(2) If the commission removes the designation for a contribution under Subsection (1),
the commission shall report to the Revenue and Taxation Interim Committee that [it] the
commission removed the designation on or before the November interim meeting of the year in
which the commission determines to remove the designation.

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