(a)
An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Sexual Violence Victim Services Fund established by Section 18846.1. That designation is to be used as a voluntary contribution on the tax return.
(b)
The contributions shall be in full dollar amounts and may be made individually by each signatory on a joint return.
(c)
A designation under subdivision (a) shall be made for a taxable year on the original return for that taxable year, and once made shall be irrevocable. If payments and credits reported on the return, together with any other credits
associated with the individual’s account, do not exceed the individual’s liability, the return shall be treated as though no designation has been made. If a designee is not specified, the contribution shall be transferred to the General Fund after reimbursement of the direct actual costs of the Franchise Tax Board for the collection and administration of funds under this article.
(d)
If an individual designates a contribution to more than one account or fund listed on the tax return, and the amount available is insufficient to satisfy the total amount designated, the contribution shall be allocated among the designees on a pro rata basis.
(e)
The Franchise Tax Board shall revise the form of the return to include a space labeled “California Sexual Violence Victim Services Fund” to allow for the designation permitted under subdivision (a). The form shall also include in the
instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used to further the services that California’s rape crisis centers provide for victims of rape or sexual assault.
(f)
Notwithstanding any other law, a voluntary contribution designation for the California Sexual Violence Victim Services Fund shall not be added on the tax return until another voluntary contribution designation is removed or space is available.
(g)
A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).