2005 California Revenue and Taxation Code Sections 18821-18824 Beautification and Enhancement Account

18821.  (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 Mexican American Veterans' Memorial Beautification and
Enhancement Account in the General Fund established by Section 1340
of the Military and Veterans Code.  That designation is to be used as
a voluntary checkoff on the tax return only after the Franchise Tax
Board has been notified in writing that construction of the veterans'
memorial has commenced.  If the Franchise Tax Board has been
notified in writing by the Veterans' Memorial Commission at any time
during the taxable year that construction has commenced, the
California Mexican American Veterans' Memorial Beautification and
Enhancement Account shall first appear for contribution on the tax
return filed for the taxable year beginning on or after January 1 of
that year.
   (b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on the joint return.
   (c) A designation under subdivision (a) shall be made 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.
   (d) The Franchise Tax Board shall revise the forms of the return
to include a space labeled the "California Mexican American Veterans'
Memorial" to allow for the designation permitted under subdivision
(a).  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 beautify and enhance an
existing memorial.
   (e) 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).
18822.  The Franchise Tax Board shall notify the Controller of both
the amount of money paid by the taxpayer in excess of his or her tax
liability and the amount of refund money that the taxpayer has
designated pursuant to Section 18821 that is to be transferred to the
California Mexican American Veterans' Memorial Beautification and
Enhancement Account.  The Controller shall transfer from the Personal
Income Tax Fund to the California Mexican American Veterans'
Memorial Beautification and Enhancement Account an amount not in
excess of the amounts designated by individuals pursuant to Section
18821 for payment into that account.
18823.  Notwithstanding Section 13340 of the Government Code, all
funds deposited in the California Mexican American Veterans' Memorial
Beautification and Enhancement Account established pursuant to
Section 1340 of the Military and Veterans Code are hereby
continuously appropriated, without regard to fiscal year, to the
California Mexican American Veterans' Memorial Beautification and
Enhancement Commission for all of the following purposes:
   (a) Reimbursement of all costs incurred by the Franchise Tax Board
and the Controller in connection with their duties under this
section.
   (b) Beautification and enhancement of an existing memorial and
surrounding grounds at the State Capitol pursuant to Chapter 7
(commencing with Section 1330), and Chapter 8 (commencing with
Section 1340) of Division 6 of the Military and Veterans Code.
18824.  (a) This article shall remain in effect only until, and
shall be repealed on, January 1 of the fifth taxable year following
the notification required under subdivision (a) of Section 18821,
unless a later enacted statute, which is enacted before that date,
deletes that date.
   (b) Notwithstanding subdivision (a), if, in any calendar year,
beginning in the year 2001, 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), then this section 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.