15-30-2380. (Temporary -- effective January 1, 2014) Credit for unlocking state lands program. (1) A taxpayer is allowed a credit against the taxes imposed by Title 15, chapter 30 or 31, in the amount of $500 for each qualified access to state land, as defined in 77-1-101, that is provided. The maximum credit that a taxpayer may claim in a year under this section is $2,000.
     (2) If the amount of the credit exceeds the taxpayer's liability under Title 15, chapter 30 or 31, the amount of the excess must be refunded to the taxpayer. The credit may be claimed even if the claimant has no taxable income.
     (3) If the property through which access is provided is owned by multiple taxpayers, the taxpayers may claim a proportionate share of the $500 credit based on their respective ownership interests in that property.
     (4) If qualified access to the same parcel of state land is provided through separate properties owned by different taxpayers, the taxpayer for each property may claim a $500 credit.
     (5) For purposes of this section, "qualified access to state land" means an access established through a taxpayer's property to a parcel of state land for recreational use and certified by the department of fish, wildlife, and parks pursuant to 87-1-294. (Terminates December 31, 2018--sec. 6, Ch. 346, L. 2013.)

     History: En. Sec. 1, Ch. 346, L. 2013.