Article 21. State Parks Protection Fund of California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 3. >> Article 21.
(a) For taxable years beginning on or after January 1,
2012, the Franchise Tax Board shall revise the individual taxpayer
return form to allow an individual to designate a contribution in
excess of tax liability, if any, be made to the State Parks
Protection Fund established by Section 18900.2.
(b) A contribution shall be in a full dollar amount and may be
made individually by each signatory on a joint return.
(c) A designation made under subdivision (a) shall be made for any
taxable year on the original return for that taxable year, and once
made shall be irrevocable. In the event that payments and credits
reported on the return, together with any other credits associated
with the taxpayer's account, do not exceed the taxpayer's tax
liability, if any, the return shall be treated as though no
designation had been made. In the event that no designee is
specified, the contribution shall, after reimbursement of the direct
actual costs of the Franchise Tax Board for the collection and
administration of funds under the article, be transferred to the
General Fund.
(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 designated accounts on a
pro rata basis.
(e) A taxpayer making a designation under subdivision (a) shall be
entitled to receive a single state parks day use annual pass from
the Department of Parks and Recreation if the price of a single state
parks day use annual pass, as determined by the Department of Parks
and Recreation, is less than or equal to the amount of the taxpayer's
contribution.
(f) The state parks day use annual pass that an individual is
entitled to receive pursuant to this section shall provide the
passholder with unlimited day use access to the California state
parks that are accessible with a vehicle day use annual pass, as
those parks are listed on the Department of Parks and Recreation's
Internet Web site, and shall be valid for one year beginning on the
date of issuance.
(g) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "State Parks Protection Fund/Parks Pass
Purchase" to allow for the designation permitted under subdivision
(a). The form shall also include in the instructions information that
the contribution may be in the amount of one dollar ($1) or more and
that if the contribution amount is equal to or exceeds the price of
a single state parks day use annual pass, as determined by the
Department of Parks and Recreation, the taxpayer will be entitled to
a single state parks day use annual pass from the Department of Parks
and Recreation. The instructions shall also include information
indicating that the contribution shall be used by the Department of
Parks and Recreation to cover the costs of the issuance of state
parks day use annual passes to individual taxpayers who made a
designation for that purpose pursuant to this section, and for
purposes related to the protection and preservation of state parks.
(h) Notwithstanding the provisions of Article 2 (commencing with
Section 19542) of Chapter 7, the Franchise Tax Board shall provide
necessary information, including the names and addresses of
individual taxpayers who contributed to the State Parks Protection
Fund, to the Department of Parks and Recreation so that the
department may contact the individuals entitled to a state parks day
use annual pass under this section and implement a procedure for the
distribution of a state parks day use annual pass to those
individuals.
(i) 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), but only with respect to the amount
contributed in excess of the price of the state parks day use annual
pass received, if any, pursuant to this section.
There is hereby established in the State Treasury the
State Parks Protection Fund to receive contributions made pursuant to
Section 18900.1. 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 18900.1 to be transferred to the State
Parks Protection Fund. The Controller shall transfer from the
Personal Income Tax Fund to the State Parks Protection Fund an amount
not in excess of the sum of the amounts designated by individuals
pursuant to Section 18900.1 for payment into that fund.
All moneys transferred to the State Parks Protection Fund,
upon appropriation by the Legislature, shall be allocated as
follows:
(a) To the Franchise Tax Board and the Controller only 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 Department of Parks and Recreation to cover the costs
of the issuance of state parks day use annual passes to individual
taxpayers who made a designation for that purpose pursuant to Section
18900.1, and for purposes related to the protection and preservation
of state parks.
(a) (1) By September 1 of the second calendar year and
each subsequent calendar year that the State Parks Protection Fund
appears on the 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) 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 the
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
($250,000) for the second calendar year after the first appearance of
the State Parks Protection Fund on the personal income tax return or
the minimum contribution amount as adjusted pursuant to subdivision
(b).
(b) For each calendar year, beginning with the third calendar year
after the first appearance of the State Parks Protection Fund on the
personal income tax return, the Franchise Tax Board shall adjust, on
or before September 1 of that calendar year, the minimum
contribution amount specified in subdivision (a) 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 subparagraph (A) of 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 for all items received on or before
August 1 of the calendar year pursuant to paragraph (1) of
subdivision (h) of Section 17041.
(c) 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.