California Revenue and Taxation Code ARTICLE 5.1 - California Beach and Coastal Enhancement Account

• Section 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 in...
• Section 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...
• Section 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 a tax...
• Section 18748.
  (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2025, and is repealed as of December 1...

Last modified: October 22, 2018