2007 California Public Resources Code Chapter 3. Natural Heritage Preservation Tax Credit Program .. 37005-37006

CA Codes (prc:37005-37006)

37005.  The Wildlife Conservation Board shall implement the program.
  The board may request staff services from any department that
submits an application and a proposal for a donation of property to
the board.


37006.  (a) Under the program, upon approval by the board, a donor
may contribute qualified property to a donee and receive a tax credit
for a portion of the value of the property, as provided in Sections
17053.30 and 23630 of the Revenue and Taxation Code.
   (b) The board shall adopt guidelines or regulations to implement
the program, including procedures for applications submitted pursuant
to Chapter 4 (commencing with Section 37010) and for the evaluation
of properties proposed to be contributed pursuant to the program.
Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3
of Title 2 of the Government Code does not apply to the guidelines or
regulations adopted pursuant to this section.