Arizona Revised Statutes Title 43. Taxation of Income § 43-615. Contribution to game, nongame, fish and endangered species fund

A. The department shall provide a space on the individual income tax return form in which the taxpayer may designate an amount of the taxpayer's refund as a voluntary contribution to the game, nongame, fish and endangered species fund established pursuant to § 17-268.

B. After subtracting any setoff for debts pursuant to § 42-1122, the department shall subtract the designated amount from the refund due the taxpayer and transfer it to the Arizona game and fish commission for deposit in the fund.

C. The taxpayer may also donate any amount to the game, nongame, fish and endangered species fund, in lieu of or in addition to the designated portion of the income tax refund, by an appropriate indication on the return and by including such amount with the return.