The board shall provide a list to the Joint Legislative Budget Committee and the Franchise Tax Board, in the form and manner determined by the Franchise Tax Board, of the names, taxpayer identification numbers, including taxpayer identification numbers of each partner or shareholder, as applicable, a legal description of the donated property, and the total amount of the tax credit approved for each donation.
Cal. Pub. Res. Code § 37013
Procedures
Known as the Natural Heritage Preservation Tax Credit Act
The act spans §§ 37000–37042 (27 sections).
Amended (as added by Stats. 2000, Ch. 113) by Stats. 2000, Ch. 900, Sec. 6
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.