Arkansas Code Title 15. Natural Resources and Economic Development § 15-45-301. Policy and purpose

(a) The General Assembly declares that it is the public policy of the State of Arkansas to promote sound management, conservation, and public awareness of Arkansas' rich diversity of native plants and nongame animals. Many of these species, subspecies, or populations of animals and plants are rare, threatened, endangered or are of special significance to the state, and it is in the best interest of the state to provide for their conservation both for present and future generations. So, too, it is in the state's interest to provide for the protection of natural areas harboring significance or having unusual importance to the survival of Arkansas' native animals and plants in their natural environments.

(b) It is the purpose of this subchapter and § 26-51-434 to provide a means by which the protection of nongame species of animals and native plants may be financed in part through a voluntary checkoff designation on state income tax return forms, whereby an individual taxpayer may designate a portion or all of his or her income tax refund to be withheld and contributed for the purposes set forth in this subchapter and § 26-51-434. It is the intent of the General Assembly that this program of income tax checkoff is supplemental to any funding and in no way is intended to take the place of funding that would otherwise be appropriated for this purpose.