(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.; (a) All moneys contributed for Nongame Preservation Program purposes pursuant to the state income tax refund check-off system authorized by this subchapter and § 26-51-434 and the interest earned thereon shall be expended for the purpose of protecting, preserving, and restoring the nongame resources of this state, and shall include such activities as the development and implementation of management programs, the acquisition of lands, public education, or other activities appropriate to the furtherance of the purposes of this subchapter upon appropriation therefor by the General Assembly, but for no other purpose. (b) All state agencies are authorized to make application to the Nongame Preservation Committee for a grant from the fund to effectuate the purposes of this subchapter. (c) No expenditure shall be made without the approval and authorization of the Governor upon the recommendation of the Nongame Preservation Committee by majority vote. (d) Funds from this source may be used for restoring and protecting nongame animals and plants, both terrestrial and aquatic, but the highest priority shall be accorded to populations of rare, endangered, or threatened native organisms or organisms of special interest to this state.;
Citation: A.C.A. § 15-45-301; A.C.A. § 15-45-303;