California Revenue & Taxation Code
Cal. Rev. & Tax. Code § 18807
All money transferred to the California Peace Officer Memorial Foundation Voluntary Tax Contribution 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 Department of the California Highway Patrol for allocation to the California Peace Officers’ Memorial Commission for building and maintaining the California Peace Officers’ Memorial in Sacramento, California, and for activities performed by the California Peace Officers Memorial Foundation, Inc. in support of families of slain peace officers.
# (c)
All money transferred to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund prior to the enactment of the act adding this subdivision is hereby appropriated for allocation as described in subdivisions (a) and (b).
# (d)
The California Peace Officers Memorial Foundation, Inc. shall annually post on its internet website information regarding the distribution of the funds in categories consistent with purposes outlined in this section for the preceding calendar year.
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