H.B. 305

1

INDIVIDUAL INCOME TAX CONTRIBUTION
2 - WOLF DEPREDATION AND MANAGEMENT
3 RESTRICTED ACCOUNT
4 2003 GENERAL SESSION
5 STATE OF UTAH
6 Sponsor: Darin G. Peterson
7 This act modifies provisions relating to the Division of Wildlife Resources and Wildlife
8 Board and the Individual Income Tax Act to provide an individual income tax
9 contribution to the Wolf Depredation and Management Restricted Account. The act
10 creates the Wolf Depredation and Management Restricted Account, provides that
11 interest earned on the restricted account shall be deposited into the restricted account,
12 and provides the purposes for which revenues and interest deposited into the restricted
13 account may be used. The act provides that the State Tax Commission shall remove the
14 designation for the contribution from the individual income tax form and may not collect
15 the contribution from a taxpayer under certain circumstances. The act makes technical
16 changes.
17 This act affects sections of Utah Code Annotated 1953 as follows:
18 AMENDS:
19 59-10-551, as last amended by Chapter 216, Laws of Utah 2001
20 ENACTS:
21 23-14-14.1, Utah Code Annotated 1953
22 59-10-550.1, Utah Code Annotated 1953
23 Be it enacted by the Legislature of the state of Utah:
24 Section 1. Section 23-14-14.1 is enacted to read:
25 23-14-14.1. Wolf Depredation and Management Restricted Account -- Interest --
26 Use of contributions and interest.
27 (1) There is created within the General Fund the Wolf Depredation and Management

28 Restricted Account.
29 (2) The account shall be funded by contributions deposited into the Wolf Depredation
30 and Management Restricted Account in accordance with Section 59-10-550.1 .
31 (3) (a) The Wolf Depredation and Management Restricted Account shall earn interest.
32 (b) Interest earned on the Wolf Depredation and Management Restricted Account shall
33 be deposited into the Wolf Depredation and Management Restricted Account.
34 (4) (a) Subject to Subsection (4)(b), contributions and interest deposited into the Wolf
35 Depredation and Management Restricted Account shall be used by the Division of Wildlife
36 Resources for:
37 (i) payments for livestock depredation by wolves; or
38 (ii) wolf management.
39 (b) Contributions and interest deposited into the Wolf Depredation and Management
40 Restricted Account may be used for the purposes described in Subsection (4)(a) only to the
41 extent permitted by federal law.
42 Section 2. Section 59-10-550.1 is enacted to read:
43 59-10-550.1. Contribution to Wolf Depredation and Management Restricted
44 Account.
45 (1) Except as provided in Section 59-10-551 , for taxable years beginning on or after
46 January 1, 2004, a resident or nonresident individual that files an individual income tax return
47 under this chapter may designate on the resident or nonresident individual's individual income
48 tax return a contribution as provided in this section to be:
49 (a) deposited into the Wolf Depredation and Management Restricted Account created
50 by Section 23-14-14.1 ; and
51 (b) used for the purposes described in Section 23-14-14.1 .
52 (2) (a) A resident or nonresident individual may designate as a contribution under this
53 section any whole dollar amount of $1 or more.
54 (b) If a resident or nonresident individual designating a contribution under this section:
55 (i) is owed an individual income tax refund for the taxable year, the amount of the
56 contribution under this section shall be deducted from the resident or nonresident individual's
57 individual income tax refund; or
58 (ii) is not owed an individual income tax refund for the taxable year, the resident or

59 nonresident individual may remit a contribution under this section with the resident or
60 nonresident individual's individual income tax return.
61 (c) If a husband and wife file a single individual income tax return jointly, a
62 contribution under this section shall be a joint contribution.
63 (d) A contribution under this section is irrevocable for the taxable year for which the
64 resident or nonresident individual makes the contribution.
65 (3) The commission shall:
66 (a) determine annually the total amount of contributions designated in accordance with
67 this section; and
68 (b) credit the amount described in Subsection (3)(a) to the Wolf Depredation and
69 Management Restricted Account created by Section 23-14-14.1 .
70 Section 3. Section 59-10-551 is amended to read:
71 59-10-551. Removal of designation and prohibitions on collection for certain
72 contributions on income tax form -- Conditions for removal and prohibitions on
73 collection -- Commission reporting requirements.
74 (1) (a) Beginning on January 1, 1998, if a contribution or combination of contributions
75 described in Subsection (1)(b) generate less than $30,000 per year for three consecutive years,
76 the commission shall remove the designation for the contribution from the income tax return
77 and may not collect the contribution from a [taxpayer] resident or nonresident individual
78 beginning two taxable years after the three-year period for which the contribution generates
79 less than $30,000 per year.
80 (b) The following contributions apply to Subsection (1)(a):
81 (i) the contribution provided for in Section 59-10-530 ;
82 (ii) the contribution provided for in Section 59-10-530.5 ;
83 (iii) the sum of the contributions provided for in:
84 (A) Subsection 59-10-549 (1)(a); and
85 (B) Subsection 59-10-549 (1)(b);
86 (iv) the sum of the contributions provided for in:
87 (A) Subsection 59-10-549 (1)(c); and
88 (B) Subsection 59-10-549 (1)(d);
89 (v) the contribution provided for in Subsection 59-10-549 (1)(e); [or]

90 (vi) the contribution provided for in Section 59-10-550 [.]; or
91 (vii) the contribution provided for in Section 59-10-550.1 .
92 (2) If the commission removes the designation for a contribution under Subsection (1),
93 the commission shall report to the Revenue and Taxation Interim Committee that [it] the
94 commission removed the designation on or before the November interim meeting of the year in
95 which the commission determines to remove the designation.




Legislative Review Note
as of 2-12-03 2:18 PM

A limited legal review of this legislation raises no obvious constitutional or statutory concerns.

Office of Legislative Research and General Counsel