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Code · California · Revenue and Taxation Code

§ 18901.9.1

186 words·~1 min read·/ca/revenue-and-taxation-code/18901-9-1·

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(a)There is hereby established in the State Treasury the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18901.9.
(b)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 18901.9 to be transferred to the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund.
(c)The Controller shall transfer from the Personal Income Tax Fund to the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund an amount not in excess of the sum of amounts designated by individuals pursuant to Section 18901.9 for payment into that fund.
(d)Notwithstanding any law and the repeal of this article, all moneys in the prior Prevention of Animal Homelessness and Cruelty Voluntary Contribution Fund, as established by Chapter 557 of the Statutes of 2015, shall continue to be transferred and disbursed in accordance with prior Article 23 (commencing with Section 18901), as that article read immediately prior to its repeal.
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