2007 California Revenue and Taxation Code Article 13.51. California Sexual Violence Victim Services Fund

CA Codes (rtc:18846-18846.3)

18846.  (a) An individual may designate on the tax return that a
contribution in excess of the tax liability, if any, be made to the
California Sexual Violence Victim Services Fund established by
Section 18846.1. That designation is to be used as a voluntary
contribution on the tax return.
   (b) The contributions shall be in full dollar amounts and may be
made individually by each signatory on a joint return.
   (c) A designation shall be made for any taxable year on the
initial return for that taxable year and once made is irrevocable. If
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. If 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 administration of funds under this article.
   (d) If an individual designates a contribution to more than one
account or fund listed on the tax return, 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) When another voluntary contribution designation is removed
from the tax return, the Franchise Tax Board shall revise the form of
the return to include a space labeled the "California Sexual
Violence Victim Services Fund" to allow for the designation
permitted. The form shall also include in the instructions
information that the contribution may be in the amount of one dollar
() or more and that the contribution shall be used to further the
services that California's rape crisis centers provide for victims of
rape or sexual assault.
   (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).


18846.1.  There is hereby established in the State Treasury the
California Sexual Violence Victim Services Fund to receive
contributions made pursuant to Section 18846. 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 that taxpayers have designated pursuant to Section 18846 to be
transferred to the California Sexual Violence Victim Services Fund.
The Controller shall transfer from the Personal Income Tax Fund to
the California Sexual Violence Victim Services Fund an amount not in
excess of the sum of the amounts designated by individuals pursuant
to Section 18846 for payment into that fund.



18846.2.  All moneys transferred to the California Sexual Violence
Victim Services Fund, upon appropriation by the Legislature, shall be
allocated as follows:
   (a) 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.
   (b) To the Epidemiology and Prevention for Injury Control Branch
of the State Department of Health Services for allocation to the
California Coalition Against Sexual Assault (CALCASA) for the award
of grants to support CALCASA rape crisis center programs for victims
of rape and sexual assault. The Epidemiology and Prevention for
Injury Control Branch of the State Department of Health Services
shall not use these funds for its administrative costs.




18846.3.  (a) Except as otherwise provided in subdivision (b), this
article shall remain in effect only until January 1, 2011, and as of
that date is repealed, unless a later enacted statute, that is
enacted before the applicable date, deletes or extends that date.
   (b) (1) By September 1, 2006, and by September 1 of each
subsequent calendar year that the California Sexual Violence Victim
Services Fund 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 California Coalition
Against Sexual Assault 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
(0,000) for the 2007 calendar year or the adjusted minimum
contribution amount adjusted pursuant to subdivision (c).
   (c) For each calendar year, beginning with the 2008 calendar year,
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.