Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-22-701
Legislative declaration
# (1)
# (a)
The general assembly hereby declares that wildlife species that are endangered, threatened with extinction, or not commonly pursued, killed, or consumed either for sport or profit, referred to in this part 7 as nongame and endangered wildlife, have need of special protection and that it is in the public interest to preserve, protect, perpetuate, and enhance nongame and endangered wildlife resources of this state through preservation of a satisfactory environment and an ecological balance. The general assembly specifically recognizes that such nongame and endangered wildlife includes protected wildlife, endangered and threatened wildlife, aquatic wildlife, specialized habitat wildlife, both terrestrial and aquatic types, and mollusks, crustaceans, and other invertebrates under the jurisdiction of the division of parks and wildlife.
# (b)
The general assembly further declares that wildlife rehabilitation helps Colorado's game and nongame and endangered wildlife species survive and represents responsible stewardship for the animals in need of assistance. The general assembly recognizes that little public or private funding or formal support exists to finance wildlife rehabilitation, and therefore wildlife rehabilitators provide their services free of charge. Because they perform a vital public service, providing a method by which some rehabilitators' activities may be funded or expenses defrayed is in the public interest.
# (2)
This part 7 is enacted to provide a means by which the conservation and restoration of wildlife in the state may be financed through a voluntary contribution designation on state income tax return forms. The intent of the general assembly is that this program is supplemental to any funding and in no way is intended to supplant funding that would otherwise be appropriated for this purpose. Source: L. 77: Entire part added, p. 1807, § 1, effective January 1, 1978. L. 84: Entire section amended, p. 1019, § 1, effective April 5. L. 2017: Entire part amended, (HB 17-1250), ch. 362, p. 1893, § 1, effective August 9.
Amendment history
L. 77: Entire part added, p. 1807, § 1, effective January 1, 1978. L. 84: Entire section amended, p. 1019, § 1, effective April 5. L. 2017: Entire part amended, (HB 17-1250), ch. 362, p. 1893, § 1, effective August 9.
Source: view the official text
In this article (40 sections)
- 39-22-611 · Property exempt from ad valorem taxes
- 39-22-621 · Interest and penalties
- 39-22-622 · Refunds
- 39-22-623 · Disposition of collections - definition
- 39-22-624 · Prior rights and liabilities not affected
- 39-22-625 · Application of article - effective date
- 39-22-626 · Applicability of amendments to this article to income tax…
- 39-22-627 · Temporary adjustment of rate of income tax - refund of…
- 39-22-628 · Direct deposit of refund to collegeinvest savings accounts…
- 39-22-629 · Advance payments of income tax credits - definitions
- 39-22-630 · Charitable contributions made through qualified…
- 39-22-651 · Short title - citation
- 39-22-652 · Definitions
- 39-22-653 · Taxpayer disclosure of reportable or listed transactions
- 39-22-654 · Additional listed transactions - report
- 39-22-655 · Penalty for failure to disclose a reportable or listed…
- 39-22-656 · Material advisor - disclosure of reportable or listed…
- 39-22-657 · Material advisor - maintenance of list
- 39-22-658 · Material advisor - penalties
- 39-22-659 · Waiver, reduction, or compromise of penalty for reasonable…
- 39-22-701 · Legislative declaration
- 39-22-702 · Voluntary contribution designation - procedure
- 39-22-703 · Contributions credited to Colorado nongame conservation and…
- 39-22-704 · Repeal of part
- 39-22-801 · Voluntary contribution designation - procedure
- 39-22-802 · Contributions credited to Colorado domestic abuse program…
- 39-22-803 · Repeal of part
- 39-22-1001 · Limitations on voluntary contribution programs - queue -…
- 39-22-1301 · Voluntary contribution designation - procedure
- 39-22-1302 · Contributions credited to homeless prevention activities…
- 39-22-1801 · Legislative declaration
- 39-22-1802 · Voluntary contribution designation - procedure - effective…
- 39-22-1803 · Contributions credited to the Special Olympics Colorado…
- 39-22-1804 · Repeal of part
- 39-22-1901 · Legislative declaration
- 39-22-1902 · Voluntary contribution designation - procedure
- 39-22-1903 · Contributions credited to the fund - appropriation
- 39-22-2001 · Legislative declaration - revenues exceeding TABOR limit -…
- 39-22-2002 · Fiscal years commencing on or after July 1, 1998 - state…
- 39-22-2003 · State sales tax refund - offset against state income tax -…