(a) Notwithstanding Section 13340 of the Government Code, all money designated under the Protect Our Coast and Oceans Voluntary Tax Contribution Fund space on a tax return and transferred to the California Beach and Coastal Enhancement Account pursuant to Section 18745 shall be continuously appropriated and allocated as follows:

1. (1) 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.

2. (2)

   1. (A) 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. (B) All moneys allocated pursuant to subparagraph (A) may be carried over from the year in which they were received.