Cal. Rev. & Tax. Code § 18714
18714
[This section’s article (ARTICLE 2. California Domestic Violence Victims Fund [18711. - 18714.]) states its own repeal: “18714. … (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 shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year and shall be repealed on December 1 of that year.” The Franchise Tax Board lists the California Domestic Violence Victims Fund among the “Repealed Voluntary Contribution Funds” for 2019 (FTB Pub. 1095D, 2019); under paragraph (2) the article was repealed on December 1, 2019.]