§ 18746. — 18746. (Amended by Stats. 2017, Ch. 519, Sec. 2.)

California § 18746.

• Jurisdiction: California
• Code RTC: Revenue and Taxation Code - RTC
• Div. 2.: DIVISION 2. OTHER TAXES
• Part 10.2.: PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
• Ch. 3.: CHAPTER 3. Voluntary Contributions
• Art. 5.1.: ARTICLE 5.1. California Beach and Coastal Enhancement Account

Text

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.

Legislative History

Amended by Stats. 2017, Ch. 519, Sec. 2. (SB 503) Effective January 1, 2018. Inoperative on or before January 1, 2032, as prescribed in Section 18748. Repealed on or before December 1, 2032, pursuant to Section 18748.