Cal. Rev. & Tax. Code § 18903
18903
This provision is no longer in force
[This section’s article (ARTICLE 24. Rape Kit Backlog Voluntary Tax Contribution Fund [18902. - 18906.]) states its own repeal: “18906. … (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first appearance of the Rape Kit Backlog Voluntary Tax Contribution Fund on the personal income tax return, and is repealed as of December 1 of that year.” The fund first appeared on the 2017 Form 540 and met its minimum every year ($292,191 in 2024), so the article remained in effect until January 1, 2024, the seventh taxable year after 2017, and was repealed on December 1, 2024; it is not on the 2024 Form 540.]