[This section’s article (ARTICLE 5.7. Municipal Shelter Spay-Neuter Fund [18755. - 18755.3.]) states its own repeal: “18755.3. … (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during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article is repealed with respect to taxable years beginning on or after January 1 of that calendar year.” The Assembly floor analysis of AB 485 (2015) reports that the fund “once again fell off the return for failing to meet its minimum contribution threshold.” No official source dates the determination.]