BILL NUMBER: SB 215	CHAPTERED  09/10/01

	CHAPTER  274
	FILED WITH SECRETARY OF STATE  SEPTEMBER 10, 2001
	APPROVED BY GOVERNOR  SEPTEMBER 8, 2001
	PASSED THE SENATE  AUGUST 23, 2001
	PASSED THE ASSEMBLY  JULY 19, 2001
	AMENDED IN ASSEMBLY  JULY 16, 2001
	AMENDED IN ASSEMBLY  JUNE 26, 2001

INTRODUCED BY   Senator Burton

                        FEBRUARY 13, 2001

   An act to amend Section 18807 of the Revenue and Taxation Code,
relating to taxpayer contributions, making an appropriation therefor,
and declaring the urgency thereof, to take effect immediately.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 215, Burton.  California Peace Officer Memorial Foundation:
contributions:  income tax return.
   Under existing law regulating the administration of personal
income taxes and bank and corporation taxes, individual taxpayers are
allowed to contribute amounts in excess of their tax liability for
the support of specified funds or accounts, including, among others,
the California Peace Officer Memorial Foundation.
   Existing law provides that all money transferred to the California
Peace Officer Memorial Foundation Fund shall, upon appropriation by
the Legislature, be allocated, after reimbursement to the Franchise
Tax Board and the Controller for their costs, to the California Peace
Officer Memorial Commission for building and maintaining the
California Peace Officer Memorial.
   This bill instead would require that moneys appropriated from the
fund, after reimbursement to the Franchise Tax Board and the
Controller, be allocated to the California Department of the Highway
Patrol for allocation to the California Peace Officer Memorial
Commission.  The bill would also appropriate money transferred to the
fund prior to the enactment of this bill in the same manner.
   This bill would also require the California Peace Officer Memorial
Commission to report to the Legislature on or before December 31,
2003, in accordance with either of certain specified procedures.
  This bill would declare that it is to take effect immediately as an
urgency statute.
   Appropriation:  yes.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:


  SECTION 1.  Section 18807 of the Revenue and Taxation Code is
amended to read:
   18807.  All money transferred to the California Peace Officer
Memorial Foundation Fund, upon appropriation by the Legislature,
shall be allocated as follows:
   (a) To the Franchise Tax Board and the Controller for
reimbursement of all costs incurred by the Franchise Tax Board and
the Controller in connection with their duties under this article.
   (b) To the California Department of the Highway Patrol for
allocation to the California Peace Officer Memorial Commission for
building and maintaining the California Peace Officer Memorial in
Sacramento, California, and for activities performed by the
California Peace Officer Memorial Foundation in support of families
of slain peace officers.
   (c) All money transferred to the California Peace Officer Memorial
Foundation Fund prior to the enactment of the act adding this
subdivision is hereby appropriated for allocation as described in
subdivisions (a) and (b).
  SEC. 2.  (a) On or before December 31, 2003, the California Peace
Officer Memorial Commission shall do either of the following:
   (1) Report to the Legislature with respect to the amount of money
transferred to the California Peace Officer Memorial Foundation Fund
and of that amount, the amount expended.
   (2) Submit to the Legislature the annual Registry of Charitable
Trusts report required by the Attorney General pursuant to Section
17510.9 of the Business and Professions Code in lieu of the reporting
requirement specified in paragraph (1).
   (b) If the commission chooses to submit the annual Registry of
Charitable Trusts report required by the Attorney General, all
reports submitted after December 31, 2003, to the Attorney General
are to be simultaneously submitted to the Legislature.
   (c) This reporting requirement expires with the final report
required for the final tax year in which the taxpayer checkoff for
the California Peace Officer Memorial Foundation appears on the tax
form.
  SEC. 3.  This act is an urgency statute necessary for the immediate
preservation of the public peace, health, or safety within the
meaning of Article IV of the Constitution and shall go into immediate
effect.  The facts constituting the necessity are:
   In order to authorize the Controller to release money previously
collected by the Franchise Tax Board and critically needed to carry
on the work of the California Peace Officer Memorial Foundation at
the earliest possible time, it is necessary that this act take effect
immediately.