(a) Returns filed by individuals shall include, on a form prescribed by the Commissioner of Taxes, an opportunity for the taxpayer to designate funds to reimburse the State, in all or in part, for its General Fund appropriation to the Nongame Wildlife Account.

(b) Amounts so designated shall be deducted from refunds due to, or overpayments made by, the designating taxpayers. All amounts so designated and deducted shall be deposited in the Nongame Wildlife Account by the Commissioner of Taxes. If at any time after the payment of amounts so designated to the Nongame Wildlife Account it is determined that the taxpayer was not entitled to all or any part of the amount so designated, the Commissioner may assess, and the Nongame Wildlife Account shall then pay to the Commissioner, the amount received, together with interest at the rate prescribed by section 3108 of this title, from the date the payment was made until the date of repayment.

(c) The Commissioner of Taxes may encourage taxpayers to make designations to the Account, including explaining the purposes of the Account and how to contribute to it.

(d) If amounts paid with respect to a return are insufficient to cover both the amount owed on the return under this chapter and the amount designated by the taxpayer as a contribution to the Nongame Wildlife Account, the payment shall first be applied to the amount owed on the return under this chapter and the balance, if any, shall be deposited in the Nongame Wildlife Account.

(e) Nothing in this section shall be construed to require the Commissioner to collect any amount designated as a contribution to the Nongame Wildlife Account. (Added 1985, No. 191 (Adj. Sess.), § 4, eff. May 14, 1986; amended 1987, No. 221 (Adj. Sess.), §§ 1, 2, eff. May 27, 1988.)