A. Except as otherwise provided in Subsection C of this section, any individual whose state income tax liability after application of allowable credits and tax rebates in any year is lower than the amount of money held by the department to the credit of such individual for that tax year may designate any portion of the income tax refund due him to be paid into the game protection fund. In the case of a joint return, both individuals must make such designation.
B. The department shall revise the state income tax form to allow the designation of such contributions in substantially the following form:
"New Mexico Game Protection Fund - Check [ ]
if you wish to contribute a part or all
of your tax refund to the Game Protection
Fund. Enter here $ ____________ the amount of your contribution."
C. The provisions of this section do not apply to income tax refunds subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978] and any designation made under the provisions of this section to such refunds is void.
History: Laws 1981, ch. 343, § 2; 1987, ch. 277, § 4.
Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
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