Code Section Group

Revenue and Taxation Code - RTC

DIVISION 2. OTHER TAXES [6001 - 61045]

  ( Heading of Division 2 amended by Stats. 1968, Ch. 279. )

PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401 - 19802]

  ( Part 10.2 added by Stats. 1993, Ch. 31, Sec. 26. )

CHAPTER 3. Voluntary Contributions [18701 - 18913]

  ( Chapter 3 added by Stats. 1993, Ch. 31, Sec. 26. )

ARTICLE 5. Fish and Game Preservation Fund [18741 - 18744]
  ( Article 5 added by Stats. 2002, Ch. 594, Sec. 4. )

18741.
  

(a) Any individual may designate on the tax return, under the space labeled “Rare and Endangered Species Preservation Voluntary Tax Contribution Program,” that a contribution in excess of the tax liability, if any, be made to the Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account established in the Fish and Game Preservation Fund pursuant to Section 1770 of the Fish and Game Code.

(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on a joint return.

(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable.

(d) The Franchise Tax Board shall revise the form of the return to include a space labeled “Rare and Endangered Species Preservation Voluntary Tax Contribution Program” to allow for the designation permitted under subdivision (a).

(e) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).

(Amended by Stats. 2017, Ch. 504, Sec. 2. (AB 1031) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18744. Repealed on or before December 1, 2025, pursuant to Section 18744.)

18742.
  

(a) The Franchise Tax Board shall notify the Controller of both the amount of moneys paid by taxpayers in excess of their tax liability and the amount of refund moneys that taxpayers have designated pursuant to Section 18741 to be transferred to the Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account. The Controller shall transfer from the Personal Income Tax Fund to that account, an amount not in excess of the sum of the amounts reported to the Controller by the Franchise Tax Board that have been designated by individuals pursuant to Section 18741 for payment into that account.

(b) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the account shall be continuously appropriated and allocated as follows:

(1) To the Franchise Tax Board and the Controller for the reimbursement of all actual and direct costs incurred by the Franchise Tax Board and the Controller in connection with the collection and administration of funds under this article.

(2) To the Department of Fish and Wildlife for the purposes specified in Section 1771 of the Fish and Game Code.

(c) The Department of Fish and Wildlife shall comply with the Internet Web site reporting requirements described in Section 18873.

(Amended by Stats. 2017, Ch. 504, Sec. 3. (AB 1031) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18744. Repealed on or before December 1, 2025, pursuant to Section 18744.)

18743.
  

It is the intent of the Legislature that this article create an additional funding source for programs for endangered and rare animals and native plant species and shall be used to supplement, not supplant, other funding sources for these programs.

(Added by Stats. 2002, Ch. 594, Sec. 4. Effective January 1, 2003. Inoperative on or before January 1, 2025, as prescribed in Section 18744. Repealed on or before December 1, 2025, pursuant to Section 18744.)

18744.
  

(a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2025, and as of December 1 of that year is repealed.

(b) (1) By September 1, 2006, and by September 1 of each subsequent calendar year that the Rare and Endangered Species Preservation Voluntary Tax Contribution Program appears on a tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.

(2) If the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article is inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that calendar year.

(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).

(Amended by Stats. 2017, Ch. 504, Sec. 4. (AB 1031) Effective January 1, 2018. Repealed on or before December 1, 2025, pursuant to Section 18744. Note: Termination provisions affect Article 5, commencing with Section 18741.)

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