(A) The department shall promulgate regulations addressing criteria for designating land as certified management area for endangered species or of species in need of management in order to qualify a taxpayer for the income tax credit provided for in Section 12-6-3520.
(B) Every five years the department may review the population status of species subject to certified management agreements and shall revise the regulations accordingly. The department may revise criteria at that time as necessary for lands to retain their designation as certified management areas.
HISTORY: 1999 Act No. 100, Part II, Section 95; former 1976 Code Section 50-15-55; 2014 Act No. 159 (S.714), Section 1, eff April 14, 2014.
Effect of Amendment
2014 Act No. 159, Section 1, reenacted the section with no apparent change.