Section 18747 Of Article 5.1. California Beach And Coastal Enhancement Account From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 3. >> Article 5.1.
18747
. All money designated under the Protect Our Coast and Oceans
Fund space on a tax return and transferred to the California Beach
and Coastal Enhancement Account, pursuant to Section 18745, upon
appropriation by the Legislature, shall be allocated as follows:
(a) To the Franchise Tax Board and the Controller for
reimbursement of all costs incurred by the Franchise Tax Board and
the Controller in connection with their duties under this article.
(b) (1) To the California Coastal Commission to support eligible
programs awarded grants under the selection criteria established by
the California Coastal Commission for the Whale Tail Grants Program,
and for direct program-related expenses.
(2) All moneys allocated pursuant to paragraph (1) may be carried
over from the year in which they were received.