Georgia Code Title 12. Conservation and Natural Resources § 12-6A-5

(a) There is established the Georgia Outdoor Stewardship Trust Fund as a separate fund in the state treasury. Except as provided in subsections (c) and (d) of this Code section, the General Assembly shall appropriate to the trust fund 40 percent of all moneys received by the state from the sales and use tax collected by establishments classified under the 2007 North American Industry Classification Code 451110, sporting goods stores, in the most recently completed fiscal year.

(b) Such funds shall not lapse to the general fund. Such funds shall be used to support the protection and conservation of land and shall be used to supplement, not supplant, department resources.

(d) In any current fiscal year following a year for which the amount appropriated to the trust fund is reduced in accordance with subsection (c) of this Code section, the same percentage reduction shall continue unless the total moneys received from the levy of the sales and use tax in the most recently completed fiscal year equal or exceed the total moneys received from the levy of the sales and use tax in the most recent fiscal year in which no reduction in the amount appropriated to the trust fund occurred pursuant to subsection (c) or (d) of this Code section.