California Revenue and Taxation Code

§ 18808

RTC § 18808 Effective Jan 1, 2021Div. 2 · Part 10.2 · Ch. 3 · Art. 9.5

Statute text

(a)This article shall remain in effect only until January 1, 2028, and as of that date is repealed, unless a later enacted statute, which is enacted before January 1, 2028, deletes that date.

(b)If the repeal date specified in subdivision (a) has been deleted, all of the following apply:

(1)By September 1 of the calendar year beginning after the effective date of the act deleting the repeal date and by September 1 of each subsequent calendar year that the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund appears on a tax return, the Franchise Tax Board shall do all of the following:

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Legislative history

Amended by Stats. 2020, Ch. 173, Sec. 11. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, by its own provisions. Note: Repeal affects Article 9.5, commencing with Section 18805.