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