Cal. Rev. & Tax. Code § 18911
18911
[This section’s article (ARTICLE 26. Schools Not Prisons Voluntary Tax Contribution Fund [18910. - 18913.]) states its own repeal: “18913. … (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 shall be inoperative with respect to taxable years beginning on or after January 1 of that calendar year, and shall be repealed on December 1 of that year.” The Franchise Tax Board lists the Schools Not Prisons Voluntary Tax Contribution Fund among the “Repealed Voluntary Contribution Funds” for 2022 (FTB Pub. 1095D, 2022); under paragraph (2) the article was repealed on December 1, 2022.]