Cal. Rev. & Tax. Code § 18830
18830
[This section’s article (ARTICLE 12. American Red Cross, California Chapters Fund [18830. - 18833.]) states its own repeal: “18833. … (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is inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that calendar year.” The Franchise Tax Board lists the American Red Cross, California Chapters Fund among the “Repealed Voluntary Contribution Funds” for 2015 (FTB Pub. 1095D, 2015); under paragraph (2) the article was repealed on December 1, 2015.]