DIVISION 2. OTHER TAXES 6001-60709›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 3. Voluntary Contributions 18701-18906›ARTICLE 4. Revive the Salton Sea Fund 18735-18738
§ 18736
California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California
There is hereby established in the State Treasury the Revive the Salton Sea Fund to receive contributions made pursuant to Section 18735. 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 18735 to be transferred to the Revive the Salton Sea Fund. The Controller shall transfer from the Personal Income Tax Fund to the Revive the Salton Sea Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18735 for payment into that fund.
(Added by Stats. 2016, Ch. 219, Sec. 1. (SB 1416) Effective January 1, 2017. Inoperative on date prescribed in Section 18738. Repealed, pursuant to Section 18738, on December 1 following inoperative date.)
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