When issuing a permit to appropriate water for irrigation or adjudicating the rights to use water for irrigation, the department of water resources may not allow more than two acre-feet [2466.96 cubic meters] of water per acre [.40 hectare] per year, or the equivalent, to be delivered on the land, except during periods of sufficient water supply the department may allow up to three acre-feet per acre [3700.45 cubic meters per.40 hectare] per irrigation season to be delivered on the land for a specified period of time, in accordance with the method of irrigation being used, the type of soil to which the water is to be applied, and other criteria established by the department. The department may not allow more water to be delivered on the land than can be used beneficially.