California Revenue and Taxation Code

§ 18741

RTC § 18741 Effective Jan 1, 2018Div. 2 · Part 10.2 · Ch. 3 · Art. 5

Statute text

(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.

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Legislative history

Amended by Stats. 2017, Ch. 504, Sec. 2. (AB 1031) Effective January 1, 2018. Inoperative on or before January 1, 2032, as prescribed in Section 18744. Repealed on or before December 1, 2032, pursuant to Section 18744.