[This section’s article (ARTICLE 4. California Community and Neighborhood Tree Voluntary Tax Contribution Fund [18734. - 18737.]) states its own repeal: “18737. … (2) If the Franchise Tax Board determines that the amount of 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shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that year.”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 reports the California Community and Neighborhood Tree Voluntary Tax Contribution Fund received $115,732 in 2023 against a $250,000 minimum; the fund is on the 2022 Form 540 and not on the 2023 Form 540. Under paragraph (2) the article was repealed on December 1, 2023.]