Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18900.2 — State Parks Protection Fund

Cal. Rev. & Tax. Code § 18900.2

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2013-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

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…

Citator

Cal. Rev. & Tax. Code § 18900.2 — State Parks Protection Fund is in force in the current edition of the Code, and nothing recorded condemns it.

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.