California § 37006. 37006. (Amended (as added by Stats. 2000, Ch. 113) by Stats. 2000, Ch. 900, Sec. 3.)

California Statutes

§ 37006. — 37006. (Amended (as added by Stats. 2000, Ch. 113) by Stats. 2000, Ch. 900, Sec. 3.)

California § 37006.

Code PRCPublic Resources Code - PRC

Div. 28.DIVISION 28. NATURAL HERITAGE PRESERVATION TAX CREDIT ACT OF 2000

Ch. 3.CHAPTER 3. Natural Heritage Preservation Tax Credit Program

This text of California § 37006. (37006. (Amended (as added by Stats. 2000, Ch. 113) by Stats. 2000, Ch. 900, Sec. 3.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Public Resources Code - PRC Code § 37006. (2026).

Text

(a)Under the program, upon approval by the board, a donor may contribute qualified property to a donee and receive a tax credit for a portion of the value of the property, as provided in Sections 17053.30 and 23630 of the Revenue and Taxation Code.

(b)The board shall adopt guidelines or regulations to implement the program, including procedures for applications submitted pursuant to Chapter 4 (commencing with Section 37010) and for the evaluation of properties proposed to be contributed pursuant to the program. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code does not apply to the guidelines or regulations adopted pursuant to this section.

Free access — add to your briefcase to read the full text and ask questions with AI

(a)
Under the program, upon approval by the board, a donor may contribute qualified property to a donee and receive a tax credit for a portion of the value of the property, as provided in Sections 17053.30 and 23630 of the Revenue and Taxation Code.
(b)
The board shall adopt guidelines or regulations to implement the program, including procedures for applications submitted pursuant to Chapter 4 (commencing with Section 37010) and for the evaluation of properties proposed to be contributed pursuant to the program. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code does not apply to the guidelines or regulations adopted pursuant to this section.

Legislative History

Amended (as added by Stats. 2000, Ch. 113) by Stats. 2000, Ch. 900, Sec. 3. Effective January 1, 2001.

View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)

California § 37006., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/PRC/37006..