reglab/housing_qa huggingface dataset:
CA Rev & Tax Code § 18737 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 4 - California Community and Neighborhood Tree Voluntary Tax Contribution Fund|Section 18737.

18737.  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2028, and is repealed on December 1, 2028.(b) (1) By September 1 of the second calendar year and each subsequent calendar year that the California Community and Neighborhood Tree Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.(2) If the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that year.(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000). (Added by Stats. 2021, Ch. 104, Sec. 3. (SB 347) Effective January 1, 2022. Repealed on December 1, 2028, by its own provisions. Note: Termination provisions affect Article 4, commencing with Section 18734.)
CA Rev & Tax Code § 18741 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5 - Fish and Game Preservation Fund|Section 18741.

18741.  (a) Any individual may designate on the tax return, under the space labeled “Rare and Endangered Species Preservation Voluntary Tax Contribution Program,” that a contribution in excess of the tax liability, if any, be made to the Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account established in the Fish and Game Preservation Fund pursuant to Section 1770 of the Fish and Game Code.(b) The contribution shall be in full dollar amounts and may be made individually by each signatory on a joint return.(c) A designation under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable.(d) The Franchise Tax Board shall revise the form of the return to include a space labeled “Rare and Endangered Species Preservation Voluntary Tax Contribution Program” to allow for the designation permitted under subdivision (a).(e) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).(Amended by Stats. 2017, Ch. 504, Sec. 2. (AB 1031) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18744. Repealed on or before December 1, 2025, pursuant to Section 18744.)
CA Rev & Tax Code § 18742 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5 - Fish and Game Preservation Fund|Section 18742.

18742.  (a) The Franchise Tax Board shall notify the Controller of both the amount of moneys paid by taxpayers in excess of their tax liability and the amount of refund moneys that taxpayers have designated pursuant to Section 18741 to be transferred to the Endangered and Rare Fish, Wildlife, and Plant Species Conservation and Enhancement Account. The Controller shall transfer from the Personal Income Tax Fund to that account, an amount not in excess of the sum of the amounts reported to the Controller by the Franchise Tax Board that have been designated by individuals pursuant to Section 18741 for payment into that account.(b) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the account shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board and the Controller for the reimbursement of all actual and direct costs incurred by the Franchise Tax Board and the Controller in connection with the collection and administration of funds under this article.(2) To the Department of Fish and Wildlife for the purposes specified in Section 1771 of the Fish and Game Code.(c) The Department of Fish and Wildlife shall comply with the Internet Web site reporting requirements described in Section 18873.(Amended by Stats. 2017, Ch. 504, Sec. 3. (AB 1031) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18744. Repealed on or before December 1, 2025, pursuant to Section 18744.)
CA Rev & Tax Code § 18743 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5 - Fish and Game Preservation Fund|Section 18743.

18743.  It is the intent of the Legislature that this article create an additional funding source for programs for endangered and rare animals and native plant species and shall be used to supplement, not supplant, other funding sources for these programs.(Added by Stats. 2002, Ch. 594, Sec. 4. Effective January 1, 2003. Inoperative on or before January 1, 2025, as prescribed in Section 18744. Repealed on or before December 1, 2025, pursuant to Section 18744.)
CA Rev & Tax Code § 18744 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5 - Fish and Game Preservation Fund|Section 18744.

18744.  (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2025, and as of December 1 of that year is repealed.(b) (1) By September 1, 2006, and by September 1 of each subsequent calendar year that the Rare and Endangered Species Preservation Voluntary Tax Contribution Program appears on a tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.(2) If the Franchise Tax Board determines that the amount of contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article is inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that calendar year.(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).(Amended by Stats. 2017, Ch. 504, Sec. 4. (AB 1031) Effective January 1, 2018. Repealed on or before December 1, 2025, pursuant to Section 18744. Note: Termination provisions affect Article 5, commencing with Section 18741.)
CA Rev & Tax Code § 18745 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5.1 - California Beach and Coastal Enhancement Account|Section 18745.

18745.  (a) An individual may designate on the tax return, under the space titled “Protect Our Coast and Oceans Voluntary Tax Contribution Fund,” that a contribution in excess of tax liability, if any, be made to the California Beach and Coastal Enhancement Account established by paragraph (1) of subdivision (c) of Section 5067 of the Vehicle Code. That designation is to be used as a voluntary contribution on the tax return.(b) A contribution shall be in full dollar amounts and may be made individually by each signatory on a joint return.(c) A designation made under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. In the event that payments and credits reported on the return, together with any other credits associated with the individual’s account, do not exceed the individual’s tax liability, if any, the return shall be treated as though no designation had been made.(d) The Franchise Tax Board shall revise the form of the return to include a space labeled the “Protect Our Coast and Oceans Voluntary Tax Contribution Fund” to allow for the designation permitted under subdivision (a). The form shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used for grants and programs that preserve, protect, or enhance coastal resources and promote coastal and marine educational activities for underserved communities.(e) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).(Amended by Stats. 2017, Ch. 519, Sec. 1. (SB 503) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18748. Repealed on or before December 1, 2025, pursuant to Section 18748.)
CA Rev & Tax Code § 18746 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5.1 - California Beach and Coastal Enhancement Account|Section 18746.

18746.  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.(Amended by Stats. 2017, Ch. 519, Sec. 2. (SB 503) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18748. Repealed on or before December 1, 2025, pursuant to Section 18748.)
CA Rev & Tax Code § 18747 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5.1 - California Beach and Coastal Enhancement Account|Section 18747.

18747.  (a) Notwithstanding Section 13340 of the Government Code, all money designated under the Protect Our Coast and Oceans Voluntary Tax Contribution Fund space on a tax return and transferred to the California Beach and Coastal Enhancement Account pursuant to Section 18745 shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.(2) (A) To the California Coastal Commission to support eligible programs awarded grants under the selection criteria established by the California Coastal Commission for the Whale Tail Grants Program, and for direct program-related expenses.(B) All moneys allocated pursuant to subparagraph (A) may be carried over from the year in which they were received.(b) The California Coastal Commission shall comply with the Internet Web site reporting requirements described in Section 18873.(Amended by Stats. 2017, Ch. 519, Sec. 3. (SB 503) Effective January 1, 2018. Inoperative on or before January 1, 2025, as prescribed in Section 18748. Repealed on or before December 1, 2025, pursuant to Section 18748.)
CA Rev & Tax Code § 18748 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5.1 - California Beach and Coastal Enhancement Account|Section 18748.

18748.  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2025, and is repealed as of December 1 of that year.(b) (1) By September 1 of the 2018 calendar year and each subsequent calendar year that the Protect Our Coast and Oceans Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year pursuant to paragraph (3). The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.(2) If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article is inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that calendar year.(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).(Amended by Stats. 2017, Ch. 519, Sec. 4. (SB 503) Effective January 1, 2018. Repealed on or before December 1, 2025, pursuant to its own provisions. Note: Termination provisions affect Article 5.1, commencing with Section 18745.)
CA Rev & Tax Code § 18749 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5.2 - Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund|Section 18749.

18749.  (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund, established by Section 18749.1. That designation is to be used as a voluntary checkoff on the tax return.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.(c) A designation shall be made for any taxable year on the original return for that taxable year, and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayer’s account, do not exceed the taxpayer’s liability, the return shall be treated as though no designation has been made. If no designee is specified, the contribution shall be transferred to the General Fund, after reimbursement of the direct actual costs of the Franchise Tax Board for the collection and administration of funds under this article.(d) If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available for designation is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.(e) When another voluntary contribution designation is removed from the tax return, or as soon as space is available, whichever occurs first, the Franchise Tax Board shall revise the form of the tax return to include a space labeled the “Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund” to allow for the designation provided. The form shall include in the instruction information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support the recovery and rehabilitation of injured, sick, or orphaned native wildlife, and conservation education.(f) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).(Added by Stats. 2017, Ch. 504, Sec. 5. (AB 1031) Effective January 1, 2018. Inoperative on date prescribed in Section 18749.3. Repealed, pursuant to Section 18749.3, on December 1 following inoperative date.)
CA Rev & Tax Code § 18749.1 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5.2 - Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund|Section 18749.1.

18749.1.  There is in the State Treasury the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18749. 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 18749 to be transferred to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18749 for payment into that fund.(Added by Stats. 2017, Ch. 504, Sec. 5. (AB 1031) Effective January 1, 2018. Inoperative on date prescribed in Section 18749.3. Repealed, pursuant to Section 18749.3, on December 1 following inoperative date.)
CA Rev & Tax Code § 18749.2 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5.2 - Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund|Section 18749.2.

18749.2.  (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.(2) The revenues remaining, after allocation pursuant to paragraph (1), to the Department of Fish and Wildlife for the purposes specified in Article 5 (commencing with Section 1773) of Chapter 7.5 of Division 2 of the Fish and Game Code.(b) The Department of Fish and Wildlife shall comply with the Internet Web site reporting requirements described in Section 18873.(Added by Stats. 2017, Ch. 504, Sec. 5. (AB 1031) Effective January 1, 2018. Inoperative on date prescribed in Section 18749.3. Repealed, pursuant to Section 18749.3, on December 1 following inoperative date.)
CA Rev & Tax Code § 18749.3 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5.2 - Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund|Section 18749.3.

18749.3.  (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh taxable year following the first appearance of the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund on the tax return, and is repealed as of December 1 of that year.(b) (1) By September 1 of the second calendar year and by September 1 of each subsequent calendar year that the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.(2) If the Franchise Tax Board determines that the amount of the contributions estimated to be received during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year and shall be repealed on December 1 of that year.(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000).(Added by Stats. 2017, Ch. 504, Sec. 5. (AB 1031) Effective January 1, 2018. Repealed on December 1 of year prescribed in subd. (a) or subd. (b). Note: Termination provisions affect Article 5.2, commencing with Section 18749.)
CA Rev & Tax Code § 18754 (2021)
2021 California Code|Revenue and Taxation Code - RTC|DIVISION 2 - OTHER TAXES|PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS|CHAPTER 3 - Voluntary Contributions|ARTICLE 5.6 - California Sea Otter Voluntary Tax Contribution Fund|Section 18754.

18754.  (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Sea Otter Voluntary Tax Contribution Fund, established by Section 18754.1. That designation is to be used as a voluntary checkoff on the tax return.(b) The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.(c) A designation shall be made for any taxable year on the original return for that taxable year, and once made is irrevocable. If payments and credits reported on the return, together with any other credits associated with the taxpayer’s account, do not exceed the taxpayer’s liability, the return shall be treated as though no designation has been made. If no designee is specified, the contribution shall be transferred to the General Fund, after reimbursement of the direct actual costs of the Franchise Tax Board for the collection and administration of funds under this article.(d) If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available for designation is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.(e) Except as provided by Section 18754.3, for the 2011 taxable year, the Franchise Tax Board shall revise the form of the tax return to include a space labeled the “California Sea Otter Fund” to allow for the designation provided, and for the 2020 taxable year, the Franchise Tax Board shall revise the form of the tax return to rename the fund the “California Sea Otter Voluntary Tax Contribution Fund.” The form shall include in the instruction information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to support increased investigation, prevention, and enforcement actions to decrease sea otter mortality, and to provide for research and programs related to sea otters.(f) A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).(Amended by Stats. 2020, Ch. 229, Sec. 2. (SB 587) Effective January 1, 2021. Inoperative on date prescribed in Section 18754.3. Repealed on or before January 1, 2028, as prescribed in 18754.3.)