15-30-2387. (Temporary) Voluntary checkoff for nongame wildlife programs. (1) Each individual taxpayer who is required to file an income tax return under Title 15, chapter 30, may contribute to the funding of nongame wildlife programs in Montana by marking the appropriate box on the state income tax return.
(2) The department shall include on each Montana state individual income tax return form a clear and conspicuous provision by which the taxpayer may indicate a contribution to nongame wildlife programs. The provision must be in substantially the following form:
Montana nongame wildlife funding. Check the appropriate blank if you wish to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) to fund nongame wildlife programs in Montana. If a joint return, check the appropriate blank if your spouse wishes to contribute, in addition to your existing tax liability, ___ $5, ___ $10, or ___ (specify an amount) for the same purpose.
(3) Money received under this section, after the department has deducted the administrative charge provided for in 15-30-2386, must be deposited in the nongame wildlife account established by 87-5-121. (Terminates on occurrence of contingency--secs. 1, 2, Ch. 321, L. 1999.)
History: En. Sec. 3, Ch. 627, L. 1983; amd. Sec. 1, Ch. 436, L. 1985; amd. Sec. 3, Ch. 581, L. 1993; Sec. 15-30-150, MCA 2007; redes. 15-30-2387 by Sec. 1, Ch. 147, L. 2009.
Structure Montana Code Annotated
Chapter 30. Individual Income Tax
Part 23. Specific Tax Credits and Tax Checkoffs
15-30-2301. Capital gains credit
15-30-2303. Tax credits subject to review by interim committee
15-30-2304. through 15-30-2317 reserved
15-30-2318. Earned income tax credit
15-30-2321. through 15-30-2325 reserved
15-30-2327. Qualified endowments credit -- definitions -- rules
15-30-2329. Beneficiaries of estates -- credit for contribution to qualified endowment
15-30-2330. through 15-30-2333 reserved
15-30-2337. Residential property tax credit for elderly -- definitions
15-30-2338. Residential property tax credit for elderly -- eligibility -- disallowance or adjustment
15-30-2339. Residential property tax credit for elderly -- filing date
15-30-2340. Residential property tax credit for elderly -- computation of relief
15-30-2341. Residential property tax credit for elderly -- limitations -- denial of claim
15-30-2342. Credit for preservation of historic buildings
15-30-2343. through 15-30-2355 reserved
15-30-2357. Tax credit for hiring registered apprentice or veteran apprentice
15-30-2359. Tax credit for trades education and training
15-30-2361. Grow Montana jobs -- annual job growth incentive tax credit
15-30-2362. and 15-30-2363 reserved
15-30-2374. through 15-30-2379 reserved
15-30-2380. Credit for unlocking public lands program -- definitions
15-30-2382. through 15-30-2385 reserved
15-30-2386. Funding for administration of special revenue accounts
15-30-2387. Voluntary checkoff for nongame wildlife programs
15-30-2388. Agriculture literacy in Montana schools program account -- administration
15-30-2389. Voluntary checkoff for agriculture literacy in Montana schools program
15-30-2390. Voluntary checkoff for child abuse and neglect prevention program
15-30-2392. Voluntary checkoff for Montana military relief fund
15-30-2393. Election to deposit refund to education savings or ABLE account