[This section’s article (ARTICLE 5.6. California Sea Otter Voluntary Tax Contribution Fund [18754. - 18754.3.]) states its own repeal: “18754.3. … (2) If the Franchise Tax Board determines the amount of contributions estimated to be received during a calendar year will not equal or exceed two hundred fifty thousand dollars ($250,000), 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shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that year.” The Franchise Tax Board lists the California Sea Otter Voluntary Tax Contribution Fund among the “Repealed Voluntary Contribution Funds” for 2025 (FTB Pub. 1095D, 2025); under paragraph (2) the article was repealed on December 1, 2025.]