(1) There is established a special fund to be known as the “Nongame Fish and Wildlife Fund” which shall be under the control of the Department of Fish and Wildlife Resources Commission for the purpose of protecting and preserving nongame fish and wildlife and their habitat.
(2) The nongame fish and wildlife fund shall consist of all moneys transferred to it under KRS 141.465, appropriations, donations, federal funds, other revenues designated for the fund from any source whatever, and all interest earned thereon.
(3) Moneys contained in the nongame fish and wildlife fund shall be deemed a trust and agency account and shall not lapse and moneys contained in the fund shall be continuously appropriated for the purposes specified in this section.
(4) The Department of Fish and Wildlife Resources Commission shall have access to and control of the moneys held in the nongame fish and wildlife fund, but shall expend such moneys only to protect and preserve nongame fish and wildlife and their habitat.
Citation: KRS § 150.165.
The commissioner of the Department of Revenue shall transfer fifty percent (50%) of the funds designated in KRS 141.460 to the nongame fish and wildlife fund created by KRS 150.165 and fifty percent (50%) to the Kentucky nature preserves fund created by KRS 146.520 and shall reduce the amount of the income tax refund by the amount designated. Moneys in each fund shall be placed in an interest-bearing account.
Citation: KRS § 141.465.
(1) The Department of Revenue shall print on the face of the Kentucky individual income tax form a space for a taxpayer to designate that a contribution be made to the Kentucky Nature and Wildlife Fund from that taxpayer's income tax refund. The space for designating the contribution shall be in substantially the following form:
KENTUCKY NATURE AND WILDLIFE FUND.
I wish to contribute
$2 _____ $5 _____ $10 _____ $ _____
of my TAX REFUND TO THE KENTUCKY NATURE AND WILDLIFE FUND.
(2) The Department of Revenue shall print in the instructions accompanying the individual income tax form a description of the purposes for which the Kentucky Nature and Wildlife Fund was established and the use of moneys from the income tax check-off.
Citation: KRS § 141.460.