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 5.1. California Beach and Coastal Enhancement Account [18745 - 18748]
  ( Article 5.1 added by Stats. 2013, Ch. 323, Sec. 1. )

18745.
  

(a) An individual may designate on the tax return, under the space titled “Protect Our Coast and Oceans Voluntary Tax Contribution Fund,” that a contribution in excess of tax liability, if any, be made to the California Beach and Coastal Enhancement Account established by paragraph (1) of subdivision (c) of Section 5067 of the Vehicle Code. That designation is to be used as a voluntary contribution on the tax return.

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

(c) A designation made under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. In the event that payments and credits reported on the return, together with any other credits associated with the individual’s account, do not exceed the individual’s tax liability, if any, the return shall be treated as though no designation had been made.

(d) The Franchise Tax Board shall revise the form of the return to include a space labeled the “Protect Our Coast and Oceans Voluntary Tax Contribution Fund” to allow for the designation permitted under subdivision (a). The form shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used for grants and programs that preserve, protect, or enhance coastal resources and promote coastal and marine educational activities for underserved communities.

(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. 519, Sec. 1. (SB 503) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18748. Repealed on or before December 1, 2025, pursuant to Section 18748.)

18746.
  

The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18745 to be transferred to the California Beach and Coastal Enhancement Account. The Controller shall transfer from the Personal Income Tax Fund to the California Beach and Coastal Enhancement Account an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18745 for payment into that account.

(Amended by Stats. 2017, Ch. 519, Sec. 2. (SB 503) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18748. Repealed on or before December 1, 2025, pursuant to Section 18748.)

18747.
  

(a) Notwithstanding Section 13340 of the Government Code, all money designated under the Protect Our Coast and Oceans Voluntary Tax Contribution Fund space on a tax return and transferred to the California Beach and Coastal Enhancement Account pursuant to Section 18745 shall be continuously appropriated and allocated as follows:

(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.

(2) (A) To the California Coastal Commission to support eligible programs awarded grants under the selection criteria established by the California Coastal Commission for the Whale Tail Grants Program, and for direct program-related expenses.

(B) All moneys allocated pursuant to subparagraph (A) may be carried over from the year in which they were received.

(b) The California Coastal Commission shall comply with the Internet Web site reporting requirements described in Section 18873.

(Amended by Stats. 2017, Ch. 519, Sec. 3. (SB 503) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18748. Repealed on or before December 1, 2025, pursuant to Section 18748.)

18748.
  

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

(b) (1) By September 1 of the 2018 calendar year and each subsequent calendar year that the Protect Our Coast and Oceans Voluntary Tax Contribution Fund appears on the 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 pursuant to paragraph (3). 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 the 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. 519, Sec. 4. (SB 503) Effective January 1, 2018. Repealed on or before December 1, 2025, pursuant to its own provisions. Note: Termination provisions affect Article 5.1, commencing with Section 18745.)

RTCRevenue and Taxation Code - RTC5.1