Cal. Rev. & Tax. Code § 18746

Current through the 2024 Legislative Session.
Section 18746 - [Effective until 1/1/2032] Amount of money paid and designated; transfer

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 money that individuals have designated pursuant to Section 18745 to be transferred to the California Beach and Coastal Enhancement Account. The Controller shall transfer from the Personal Income Tax Fund to the California Beach and Coastal Enhancement Account an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18745 for payment into that account.

Ca. Rev. and Tax. Code § 18746

Amended by Stats 2017 ch 519 (SB 503),s 2, eff. 1/1/2018.
Added by Stats 2013 ch 323 (AB 754),s 1, eff. 1/1/2014.