Rev. & Tax. Code, § 18746 · Article 5.1. California Beach and Coastal Enhancement Account
Rev. & Tax. Code, § 18746
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pursuant to Section 18745 to be transferred to the California Beach and Coastal Enhancement Account. The Controller shall transfer from the Personal Income Tax Fund to the California Beach and Coastal Enhancement Account an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18745 for payment into that account.
Notes and commentary — not statutory text
History
Amended by Stats. 2017, Ch. 519, Sec. 2. (SB 503) Effective January 1, 2018. Inoperative on or before January 1, 2032, as prescribed in Section 18748. Repealed on or before December 1, 2032, pursuant to Section 18748.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18746.
- Text hash
- sha256 a9df8eb460c851a4952a90737ff51edd500dc003496190990e72af9b1fc77a80
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Revenue and Taxation Code
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