There is hereby created in the State Treasury the California Police Activities League (CALPAL) Fund to receive contributions made pursuant to Section 18856. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18856 to be transferred to the CALPAL Fund. The Controller shall transfer from the Personal Income Tax Fund to the CALPAL Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18856 for payment into that fund.