§ 209-C. Gift for fish and wildlife management. Effective for any tax
year commencing on or after January first, nineteen hundred
ninety-three, a taxpayer in any taxable year may elect to contribute to
the conservation fund for fish and wildlife management purposes. Such
contribution shall be in any whole dollar amount and shall not reduce
the amount of state tax owed by such taxpayer. The tax commission shall
include space on the corporate income tax return to enable a taxpayer to
make such contribution. Notwithstanding any other provision of law, all
revenues collected pursuant to this section shall be credited to the
conservation fund and used only for those purposes enumerated in section
eighty-three of the state finance law.