Cal. Rev. & Tax. Code § 18813
18813
[This section’s article (ARTICLE 11.3. California Veterans Homes Fund [18810. - 18815.]) states its own repeal: “18815. … (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during a calendar year will not at least equal the minimum contribution amount for the calendar year, this article is repealed with respect to taxable years beginning on or after January 1 of that calendar year.” The fund missed its minimum in 2012 (Assembly Revenue and Taxation Committee, analysis of AB 2497, April 8, 2016: “The California Veterans Homes Fund received only $210,078 in 2012 and, as a result, was eliminated from the return”). Under paragraph (2) the article was repealed with respect to taxable years beginning on or after January 1, 2012.]