ARTICLE 5.1. California Beach and Coastal Enhancement Account

Article 5.1 added by Stats. 2013, Ch. 323, Sec. 1.

§§ 18745–18748 · 4 sections

• § 18745 (a) An individual may designate on the tax return, under the space titled “Protect Our Coast and Oceans Voluntary Tax Contribution Fund,” that a contribution…
• § 18746 The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund…
• § 18747 (a) Notwithstanding Section 13340 of the Government Code, all money designated under the Protect Our Coast and Oceans Voluntary Tax Contribution Fund space on…
• § 18748 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that…