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The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us) STATE OF MICHIGAN FRANK J. KELLEY, ATTORNEY GENERAL Opinion No. 6275 February 27, 1985 INCOME TAX--STATE: Designation of refund for certain tax years for deposit in Michigan Nongame Fish and Wildlife Fund NONGAME FISH AND WILDLIFE FUND: Designation of state income tax refund for certain tax years for deposit in fund TAXATION: State income tax refund for certain tax years--designation for deposit in Michigan Nongame Fish and Wildlife Fund The Legislature specifically limited to the tax years 1983 and 1984 a taxpayer's right to designate a portion of the state income tax refund due the taxpayer for deposit in the Nongame Fish and Wildlife Fund. Honorable Gary M. Owen Speaker of the House State Capitol Building Lansing, Michigan 48909 You have requested my opinion concerning the proper interpretation of provisions of the Michigan Income Tax Act permitting taxpayers to designate a portion of refunds otherwise due them for deposit in the Michigan Nongame Fish and Wildlife Fund. MCL 206.439; MSA 7.557(1439), as enacted in 1983 PA 189, effective November 1, 1983, provides, in part: '(1) Effective for tax years beginning in 1983 or 1984, a taxpayer who is entitled to a tax refund under this act sufficient to make a designation under this section may designate that $2.00 or more of his or her refund be credited to the state of Michigan nongame fish and wildlife fund for the support of research and management of nongame fish and wildlife, designated endangered species, and designated plant species in this state.' You inquire whether taxpayers may designate portions of their refunds for deposit in the fund only for tax years beginning in 1983 or 1984, or whether they may continue to designate portions of their refunds for deposit in the fund for any tax years commencing subsequent to December 31, 1984. MCL 206.439; MSA 7.557(1439), is clear and unambiguous. It must be enforced as written. Nordman v Calhoun, 332 Mich 460, 465; 51 NW2d 906 (1952). A taxpayer entitled to a state income tax refund for tax years beginning in 1983 and 1984 only may designate $2.00 or more of the refund due for the benefit of the Michigan Nongame Fish and Wildlife Fund. Further, the legislative history of the statute demonstrates conclusively the legislative intent that taxpayers will be unable to designate a portion of their refunds for deposit in the Michigan Nongame Fish and Wildlife Fund for any tax year commencing after December 31, 1984. MCL 206.439; MSA 7.557(1439) was added to the Income Tax Act of 1967 by 1983 PA 189. Examination of House and Senate journals discloses the following: 1. As introduced, and as provided in House Substitute (H-2), HB 4181 provided '(e)ffective for tax years beginning on or after January 1, 1983' a taxpayer may designate a portion of his or her state income tax refund for deposit in the Michigan Nongame Fish and Wildlife Fund. 1 HJ 912 (1983). 2. Substitute HB 4181 (H-1) passed the House on May 17, 1983, without further pertinent changes. 1 HJ 983-984 (1983). 3. The Senate, in considering the House bill, amended the quoted clause by striking out 'on or after January 1, 1983' and inserting in lieu thereof the words 'IN 1983 OR 1984'. 2 SJ 1889 (1983). With such amendment, the bill was passed by the Senate on October 18, 1983. 2 SJ 1927 (1983). The House concurred in the Senate amendment. It is clear, therefore, that the Legislature specifically limited to the tax years 1983 and 1984 a taxpayer's right to designate a portion of the state income tax refund due the taxpayer for deposit in the Michigan Nongame Fish and Wildlife Fund. Frank J. Kelley Attorney General
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