Senate Bill 2899

AN ACT TO AMEND SECTION 27-7-91, MISSISSIPPI CODE OF 1972,TO PROVIDE THAT THE INCOME TAX REFUND CONTRIBUTION FOR WILDLIFE SHALL GO TO THE MISSISSIPPI WILDLIFE, FISHERIES AND PARKS FOUNDATION; TO AMEND SECTION 27-7-93, MISSISSIPPI CODE OF 1972, TO CONFORM; AND FOR RELATED PURPOSES.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF MISSISSIPPI:

SECTION 1. Section 27-7-91, Mississippi Code of 1972, is amended as follows:

27-7-91. (1) Each resident individual taxpayer who files a Mississippi income tax return and who will receive a tax refund from the State Tax Commission may designate that a contribution be made to the "Mississippi Wildlife, Fisheries and Parks Foundation" by marking the appropriate box printed on the return pursuant to this subsection. In the case of a joint return, each spouse may designate that a portion of the refund shall be paid to the foundation.

The State Tax Commission shall print on the Mississippi income tax form for residents a space for designating the contribution in substantially the following form:

"MISSISSIPPI WILDLIFE, FISHERIES AND PARKS FOUNDATION.

I wish to contribute ( )$1 ( )$5 ( )$10 ( ) other $____ of my TAX REFUND TO THE MISSISSIPPI WILDLIFE, FISHERIES AND PARKS FOUNDATION."

(2) The State Tax Commission shall explain in the instructions accompanying the individual income tax form the purposes for which the contributions authorized herein shall be used.

(3) This section shall apply to taxable years beginning on or after January 1, 2005.

SECTION 2. Section 27-7-93, Mississippi Code of 1972, is amended as follows:

27-7-93. (1) The Chairman of the State Tax Commission shall determine annually the total amount designated by individuals to be paid to the foundation, along with all interest earned thereon, and shall report such amount to the State Treasurer who shall pay such amount into the Mississippi Wildlife, Fisheries and Parks Foundation.

(2) The Mississippi * * * Wildlife, Fisheries and Parks Foundation may expend such monies deposited into the foundation pursuant to subsection (1) of this section only to implement the "Mississippi Natural Heritage Law of 1978," Sections 49-5-141 through 49-5-157, Mississippi Code of 1972, by providing for the protection and management of nongame species, threatened or endangered wildlife or plants, and unique geological formations such as waterfalls, caves and canyons, and by purchasing, leasing, registering, dedicating and maintaining natural areas.

SECTION 3. This act shall take effect and be in force from and after its passage.