California Revenue and Taxation Code ARTICLE 5.6 - California Sea Otter Fund

• Section 18754.
  (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Sea...
• Section 18754.1.
  There is in the State Treasury the California Sea Otter Fund to receive contributions made pursuant to Section 18754. The Franchise Tax Board shall notify...
• Section 18754.2.
  (a) All money transferred to the California Sea Otter Fund, upon appropriation by the Legislature, shall be allocated as follows:(1) To the Franchise Tax Board and the...
• Section 18754.3.
  (a) This article shall remain in effect only until January 1, 2021, and as of that date, is repealed.(b) (1) By September 1 of each calendar year that...

Last modified: October 22, 2018