California Revenue and Taxation Code

§ 18749

RTC § 18749 Effective Jan 1, 2025Div. 2 · Part 10.2 · Ch. 3 · Art. 5.2

Statute text

(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.

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Legislative history

Amended by Stats. 2024, Ch. 360, Sec. 5. (AB 1828) Effective January 1, 2025. Inoperative on or before January 1, 2031, as prescribed in Section 18749.3. Repealed on or before December 1, 2031, pursuant to Section 18749.3.