[This section’s article (ARTICLE 5.5. California Sea Otter Fund [18750. - 18753.]) states its own repeal: “18753. … (a) This article shall remain in effect only until January 1 of the fifth taxable year following the first appearance of the California Sea Otter Fund on the tax return, and as of that date is repealed, unless a later enacted statute, that is enacted before the applicable date, deletes or extends that date.” The fund first appeared on the 2006 return (Franchise Tax Board: “The Fund first appeared on the 2006 return”), so the article was repealed as of January 1, 2011; no statute enacted before that date extended it, and Stats. 2011, Ch. 209 (AB 971) “reenacts the California Sea Otter Fund that was repealed on January 1, 2011” as a new Article 5.6.]