2005 California Revenue and Taxation Code Sections 18741-18744 Article 5. Fish and Game Preservation Fund

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, 2008, and as of that date is repealed, unless a later enacted
statute, which is enacted before January 1, 2008, deletes or extends
that date.
   (b) If, 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 two hundred
fifty thousand dollars ($250,000) for taxable years beginning in
2002, or the adjusted amount specified in subdivision (c) for
subsequent taxable years, as may be applicable, then this article is
repealed 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.
   (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 estimated contribution amount specified in
subdivision (b) as follows:
   (1) The minimum estimated contribution amount for the calendar
year shall be an amount equal to the product of the minimum estimated
contribution amount for the prior September 1 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.