2005 California Revenue and Taxation Code Sections 18801-18804 Memorial Fund

18801.  (a) Any individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
California Firefighters' Memorial Fund, which is established by
Section 18802.  That designation is to be used as a voluntary
checkoff on the tax return.
   (b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on the joint return.
   (c) A designation shall be made for any taxable year on the
initial return for that taxable year, and once made shall be
irrevocable.  In the event that payments and credits reported on the
return, together with any other credits associated with the taxpayer'
s account, do not exceed the taxpayer's liability, the return shall
be treated as though no designation has been made.  In the event that
no designee is specified, the contribution shall be transferred to
the General Fund, after reimbursement of the direct actual costs of
the Franchise Tax Board for the collection and the administration of
funds under this article.
   (d) In the event a taxpayer designates a contribution to more than
one account or fund listed on the tax return, and the amount
available for designation 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 forms of the return
to include a space labeled the "California Firefighters' Memorial
Fund" to allow for the designation permitted.  The forms shall also
include in the instructions information that the contribution may be
in the amount of one dollar ($1) or more and that the contribution
shall be used to construct and maintain a memorial to California
firefighters on the grounds of the State Capitol.
   (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).
18802.  There is in the State Treasury the California Firefighters'
Memorial Fund to receive contributions made pursuant to Section
18801.  The Franchise Tax Board shall notify the Controller of both
the amount of money paid by taxpayers in excess of their tax
liability and the amount of refund money which taxpayers have
designated pursuant to Section 18801 to be transferred to the
California Firefighters' Memorial Fund.  The Controller shall
transfer from the Personal Income Tax Fund to the California
Firefighters' Memorial Fund an amount not in excess of the sum of the
amounts designated by individuals pursuant to Section 18801 for
payment into that fund.  It is the intent of the Legislature that the
1993 tax return include a space for the California Firefighters'
Memorial Fund.
18803.  (a) All money transferred to the California Firefighters'
Memorial Fund, upon appropriation by the Legislature, shall be
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 California Fire Foundation.
   (b) The money transferred to the California Firefighters' Memorial
Fund pursuant to Section 18802, and allocated pursuant to paragraph
(2) of subdivision (a), shall be used for the following purposes:
   (1) Maintenance and repair of the California Firefighters'
Memorial on the grounds of the State Capitol.
   (2) Ceremonies to honor the memory of fallen firefighters and to
assist surviving loved ones, but only from contributions made on tax
returns filed on and after January 1, 2004.
   (3) An information guide detailing survivor benefits to assist the
spouses and children of fallen firefighters, but only from
contributions made on tax returns filed on and after January 1, 2004.
18804.  (a) This article shall remain in effect only until January
1, 2011, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2011, deletes or extends
that date.
   (b) (1) If the repeal date specified in subdivision (a) has been
deleted and if, thereafter, in any calendar year the Franchise Tax
Board estimates by September 1 that contributions described in this
article made on returns filed in that calendar year will be less than
the minimum contribution amount prescribed by paragraph (2), then
this article is inoperative with respect to taxable years beginning
on and after January 1 of that calendar year. The Franchise Tax Board
shall estimate the annual contribution amount by September 1 of each
year using the actual amounts known to be contributed and an
estimate of the remaining year's contributions.
   (2) For purposes of this section, "minimum contribution amount"
means two hundred fifty thousand dollars ($250,000) for any calendar
year.
   (c) 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.