California Revenue and Taxation Code

§ 18901.9.1

RTC § 18901.9.1 Effective Jan 1, 2025Div. 2 · Part 10.2 · Ch. 3 · Art. 23.5

Statute text

(a)There is hereby established in the State Treasury the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18901.9.

(b)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 18901.9 to be transferred to the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund.

(c)The Controller shall transfer from the Personal Income Tax Fund to the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund an amount not in excess of the sum of amounts designated by individuals pursuant to Section 18901.9 for payment into that fund.

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Legislative history

Added by Stats. 2024, Ch. 234, Sec. 1. (AB 1983) Effective January 1, 2025. Inoperative on date prescribed in Section 18901.9.3. Repealed on December 1 following inoperative date.