Section 18751.

Latest version.

There is in the State Treasury the California Sea Otter Fund to receive contributions made pursuant to Section 18750. 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 18750 to be transferred to the California Sea Otter Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Sea Otter Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18750 for payment into that fund.

(Added by Stats. 2006, Ch. 296, Sec. 5. Effective January 1, 2007. Repealed as of date prescribed in Section 18753.)

                    
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