NC S577

Allows taxpayers to contribute all or part of their income tax refunds to the Wildlife Conservation Account or to a local school administrative unit of their choice.

Contributions must be designated on the income tax return and become irrevocable upon filing; any reduction in refund amount is taken first from the most recently authorized entity.

Requires the Secretary of Revenue to provide a method for taxpayers to make contributions through income tax forms or other appropriate documents with clear instructions about designated use.

Specifies that contributed funds are supplemental and cannot replace existing appropriations for the designated entities, and that collection by setoff under Chapter 105A takes priority over contributions.

Effective for taxable years beginning January 1, 2013.