Statute · California Public Resources Code
Cal. Pub. Res. Code § 37006 — Natural Heritage Preservation Tax Credit Program
Cal. Pub. Res. Code § 37006
- Type
- Statute
- Source
- California Public Resources Code
- Jurisdiction
- California
- Date
- 2001-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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.
Citator
Cal. Pub. Res. Code § 37006 — Natural Heritage Preservation Tax Credit Program is in force in the current edition of the Code, and nothing recorded condemns it.
(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.