18741. (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Endangered and Rare Fish, Wildlife, and Plant Species Conservation
and Enhancement Account established in the Fish and Game Preservation
Fund pursuant to Section 1770 of the Fish and Game Code.
(b) The contribution shall be in full dollar amounts and may be
made individually by each signatory on a joint return.
(c) A designation under subdivision (a) shall be made for any
taxable year on the initial return for that taxable year, and once
made shall be irrevocable.
(d) If an individual designates a contribution to more than one
account, and the amount available is insufficient to satisfy the
total amount designated, the contribution shall be allocated among
the designees on a pro rata basis.
(e) The Franchise Tax Board shall revise the form of the return to
include a space labeled "Rare and Endangered Species Preservation
Program" to allow for the designation permitted under subdivision
(a).
(f) A deduction shall be allowed under Article 6 (commencing with
Section 17201) of Chapter 3 of Part 10 for any contribution made
pursuant to subdivision (a).
18742. (a) The Franchise Tax Board shall notify the Controller of
both the amount of moneys paid by taxpayers in excess of their tax
liability and the amount of refund moneys that taxpayers have
designated pursuant to Section 18741 to be transferred to the
Endangered and Rare Fish, Wildlife, and Plant Species Conservation
and Enhancement Account. The Controller shall transfer from the
Personal Income Tax Fund to that account, an amount not in excess of
the sum of the amounts reported to the Controller by the Franchise
Tax Board that have been designated by individuals pursuant to
Section 18741 for payment into that account.
(b) All moneys transferred to the account, upon appropriation by
the Legislature, shall be allocated as follows:
(1) To the Franchise Tax Board and the Controller for the
reimbursement of all actual and direct costs incurred by the
Franchise Tax Board and the Controller in connection with the
collection and administration of funds under this article.
(2) To the Department of Fish and Game for the purposes specified
in Section 1771 of the Fish and Game Code.
18743. It is the intent of the Legislature that this article create
an additional funding source for programs for endangered and rare
animals and native plant species and shall be used to supplement, not
supplant, other funding sources for these programs.
18744. (a) This article shall remain in effect only until January
1, 2013, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2013, deletes or extends
that date.
(b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the Rare and Endangered Species
Preservation Program appears on a tax return, the Franchise Tax Board
shall do all of the following:
(A) Determine the minimum contribution amount required to be
received during the next calendar year for the fund to appear on the
tax return for the taxable year that includes that next calendar
year.
(B) Provide written notification to the Department of Fish and
Game of the amount determined in subparagraph (A).
(C) Determine whether the amount of contributions estimated to be
received during the calendar year will equal or exceed the minimum
contribution amount determined by the Franchise Tax Board for the
calendar year pursuant to subparagraph (A). The Franchise Tax Board
shall estimate the amount of contributions to be received by using
the actual amounts received and an estimate of the contributions that
will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of
contributions estimated to be received during a calendar year will
not at least equal the minimum contribution amount for the calendar
year, this article is repealed with respect to taxable years
beginning on or after January 1 of that calendar year.
(3) For purposes of this section, the minimum contribution amount
for a calendar year means two hundred fifty thousand dollars
($250,000) for the 2002 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
(c) For each calendar year, beginning with calendar year 2003, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum contribution amount specified in
subdivision (b) as follows:
(1) The minimum contribution amount for the calendar year shall be
an amount equal to the product of the minimum contribution amount
for the prior calendar year multiplied by the inflation factor
adjustment as specified in paragraph (2) of subdivision (h) of
Section 17041, rounded off to the nearest dollar.
(2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index received on or before August 1 of the
calendar year pursuant to paragraph (1) of subdivision (h) of
Section 17041.
(d) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.
18741. (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Endangered and Rare Fish, Wildlife, and Plant Species Conservation
and Enhancement Account established in the Fish and Game Preservation
Fund pursuant to Section 1770 of the Fish and Game Code.
(b) The contribution shall be in full dollar amounts and may be
made individually by each signatory on a joint return.
(c) A designation under subdivision (a) shall be made for any
taxable year on the initial return for that taxable year, and once
made shall be irrevocable.
(d) If an individual designates a contribution to more than one
account, and the amount available is insufficient to satisfy the
total amount designated, the contribution shall be allocated among
the designees on a pro rata basis.
(e) The Franchise Tax Board shall revise the form of the return to
include a space labeled "Rare and Endangered Species Preservation
Program" to allow for the designation permitted under subdivision
(a).
(f) A deduction shall be allowed under Article 6 (commencing with
Section 17201) of Chapter 3 of Part 10 for any contribution made
pursuant to subdivision (a).
18742. (a) The Franchise Tax Board shall notify the Controller of
both the amount of moneys paid by taxpayers in excess of their tax
liability and the amount of refund moneys that taxpayers have
designated pursuant to Section 18741 to be transferred to the
Endangered and Rare Fish, Wildlife, and Plant Species Conservation
and Enhancement Account. The Controller shall transfer from the
Personal Income Tax Fund to that account, an amount not in excess of
the sum of the amounts reported to the Controller by the Franchise
Tax Board that have been designated by individuals pursuant to
Section 18741 for payment into that account.
(b) All moneys transferred to the account, upon appropriation by
the Legislature, shall be allocated as follows:
(1) To the Franchise Tax Board and the Controller for the
reimbursement of all actual and direct costs incurred by the
Franchise Tax Board and the Controller in connection with the
collection and administration of funds under this article.
(2) To the Department of Fish and Game for the purposes specified
in Section 1771 of the Fish and Game Code.
18743. It is the intent of the Legislature that this article create
an additional funding source for programs for endangered and rare
animals and native plant species and shall be used to supplement, not
supplant, other funding sources for these programs.
18744. (a) This article shall remain in effect only until January
1, 2013, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2013, deletes or extends
that date.
(b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the Rare and Endangered Species
Preservation Program appears on a tax return, the Franchise Tax Board
shall do all of the following:
(A) Determine the minimum contribution amount required to be
received during the next calendar year for the fund to appear on the
tax return for the taxable year that includes that next calendar
year.
(B) Provide written notification to the Department of Fish and
Game of the amount determined in subparagraph (A).
(C) Determine whether the amount of contributions estimated to be
received during the calendar year will equal or exceed the minimum
contribution amount determined by the Franchise Tax Board for the
calendar year pursuant to subparagraph (A). The Franchise Tax Board
shall estimate the amount of contributions to be received by using
the actual amounts received and an estimate of the contributions that
will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of
contributions estimated to be received during a calendar year will
not at least equal the minimum contribution amount for the calendar
year, this article is repealed with respect to taxable years
beginning on or after January 1 of that calendar year.
(3) For purposes of this section, the minimum contribution amount
for a calendar year means two hundred fifty thousand dollars
($250,000) for the 2002 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
(c) For each calendar year, beginning with calendar year 2003, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum contribution amount specified in
subdivision (b) as follows:
(1) The minimum contribution amount for the calendar year shall be
an amount equal to the product of the minimum contribution amount
for the prior calendar year multiplied by the inflation factor
adjustment as specified in paragraph (2) of subdivision (h) of
Section 17041, rounded off to the nearest dollar.
(2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index received on or before August 1 of the
calendar year pursuant to paragraph (1) of subdivision (h) of
Section 17041.
(d) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.
18741. (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
Endangered and Rare Fish, Wildlife, and Plant Species Conservation
and Enhancement Account established in the Fish and Game Preservation
Fund pursuant to Section 1770 of the Fish and Game Code.
(b) The contribution shall be in full dollar amounts and may be
made individually by each signatory on a joint return.
(c) A designation under subdivision (a) shall be made for any
taxable year on the initial return for that taxable year, and once
made shall be irrevocable.
(d) If an individual designates a contribution to more than one
account, and the amount available is insufficient to satisfy the
total amount designated, the contribution shall be allocated among
the designees on a pro rata basis.
(e) The Franchise Tax Board shall revise the form of the return to
include a space labeled "Rare and Endangered Species Preservation
Program" to allow for the designation permitted under subdivision
(a).
(f) A deduction shall be allowed under Article 6 (commencing with
Section 17201) of Chapter 3 of Part 10 for any contribution made
pursuant to subdivision (a).
18742. (a) The Franchise Tax Board shall notify the Controller of
both the amount of moneys paid by taxpayers in excess of their tax
liability and the amount of refund moneys that taxpayers have
designated pursuant to Section 18741 to be transferred to the
Endangered and Rare Fish, Wildlife, and Plant Species Conservation
and Enhancement Account. The Controller shall transfer from the
Personal Income Tax Fund to that account, an amount not in excess of
the sum of the amounts reported to the Controller by the Franchise
Tax Board that have been designated by individuals pursuant to
Section 18741 for payment into that account.
(b) All moneys transferred to the account, upon appropriation by
the Legislature, shall be allocated as follows:
(1) To the Franchise Tax Board and the Controller for the
reimbursement of all actual and direct costs incurred by the
Franchise Tax Board and the Controller in connection with the
collection and administration of funds under this article.
(2) To the Department of Fish and Game for the purposes specified
in Section 1771 of the Fish and Game Code.
18743. It is the intent of the Legislature that this article create
an additional funding source for programs for endangered and rare
animals and native plant species and shall be used to supplement, not
supplant, other funding sources for these programs.
18744. (a) This article shall remain in effect only until January
1, 2013, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2013, deletes or extends
that date.
(b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the Rare and Endangered Species
Preservation Program appears on a tax return, the Franchise Tax Board
shall do all of the following:
(A) Determine the minimum contribution amount required to be
received during the next calendar year for the fund to appear on the
tax return for the taxable year that includes that next calendar
year.
(B) Provide written notification to the Department of Fish and
Game of the amount determined in subparagraph (A).
(C) Determine whether the amount of contributions estimated to be
received during the calendar year will equal or exceed the minimum
contribution amount determined by the Franchise Tax Board for the
calendar year pursuant to subparagraph (A). The Franchise Tax Board
shall estimate the amount of contributions to be received by using
the actual amounts received and an estimate of the contributions that
will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of
contributions estimated to be received during a calendar year will
not at least equal the minimum contribution amount for the calendar
year, this article is repealed with respect to taxable years
beginning on or after January 1 of that calendar year.
(3) For purposes of this section, the minimum contribution amount
for a calendar year means two hundred fifty thousand dollars
($250,000) for the 2002 calendar year or the minimum contribution
amount adjusted pursuant to subdivision (c).
(c) For each calendar year, beginning with calendar year 2003, the
Franchise Tax Board shall adjust, on or before September 1 of that
calendar year, the minimum contribution amount specified in
subdivision (b) as follows:
(1) The minimum contribution amount for the calendar year shall be
an amount equal to the product of the minimum contribution amount
for the prior calendar year multiplied by the inflation factor
adjustment as specified in paragraph (2) of subdivision (h) of
Section 17041, rounded off to the nearest dollar.
(2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index received on or before August 1 of the
calendar year pursuant to paragraph (1) of subdivision (h) of
Section 17041.
(d) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.
