§ 18900.2. — 18900.2. (Added by Stats. 2012, Ch. 533, Sec. 4.)

California § 18900.2.

• 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. 21.: ARTICLE 21. State Parks Protection Fund

Text

There is hereby established in the State Treasury the State Parks Protection Fund to receive contributions made pursuant to Section 18900.1. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18900.1 to be transferred to the State Parks Protection Fund. The Controller shall transfer from the Personal Income Tax Fund to the
State Parks Protection Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18900.1 for payment into that fund.

Legislative History

Added by Stats. 2012, Ch. 533, Sec. 4. (AB 1589) Effective January 1, 2013. Repealed conditionally, as prescribed in Section 18900.4.