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2025 California Code
Public Resources Code - PRC
DIVISION 28 - NATURAL HERITAGE PRESERVATION TAX CREDIT ACT OF 2000
CHAPTER 3 - Natural Heritage Preservation Tax Credit Program
Section 37006.

Universal Citation:
CA Pub Res Code § 37006 (2025)
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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.

(Amended (as added by Stats. 2000, Ch. 113) by Stats. 2000, Ch. 900, Sec. 3. Effective January 1, 2001.)

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