California Revenue and Taxation Code ARTICLE 23 - Prevention of Animal Homelessness and Cruelty Fund

• Section 18901.
  (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Prevention of...
• Section 18901.1.
  There is hereby established in the State Treasury the Prevention of Animal Homelessness and Cruelty Fund to receive contributions made pursuant to Section 18901. The...
• Section 18901.2.
  (a) All money transferred to the Prevention of Animal Homelessness and Cruelty Fund, upon appropriation by the Legislature, shall be allocated as follows:(1) To the Franchise Tax...
• Section 18901.3.
  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the fifth taxable year following the first...

Last modified: October 22, 2018