Cal. Rev. & Tax. Code § 18736

Current through the 2024 Legislative Session.
Section 18736 - [Effective until 1/1/2028] Funds to be continuously appropriated and allocated; how allocated
(a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Community and Neighborhood Tree Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as follows:
(1) To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.
(2) To the Department of Forestry and Fire Protection for purposes of Section 4799.12.1 of the Public Resources Code.
(b) The Department of Forestry and Fire Protection shall report on an internet website the number of trees planted, the location of the trees planted, and the volume of projected carbon captured by the trees planted, and information to assist contributors to the California Community and Neighborhood Tree Voluntary Tax Contribution Fund in interacting with local and regional tree planting programs.
(c) Money in the California Community and Neighborhood Tree Voluntary Tax Contribution Fund shall not be used to supplant state General Fund money for any purpose.

Ca. Rev. and Tax. Code § 18736

Added by Stats 2021 ch 104 (SB 347),s 3, eff. 1/1/2022.