(

a) Except as otherwise provided in subdivision (b), this

article shall remain operative only until January of the seventh calendar year following the first appearance of the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund on the tax return, and is repealed as of December of that year. (b)

(1) By September of the second calendar year and by September of each subsequent calendar year that the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund appears on the tax return, the Franchise Tax Board shall determine whether the amount of contributions estimated to be received during the calendar year will equal or exceed the minimum contribution amount for the calendar year. The Franchise Tax Board shall estimate the amount of contributions to be received by using the actual amounts received and an estimate of the contributions that will be received by the end of that calendar year.

(2) If the Franchise Tax Board determines that the amount of the 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shall be inoperative with respect to taxable years beginning on or after January of that calendar year and shall be repealed on December of that year.

(3) For purposes of this section, the minimum contribution amount for a calendar year means two hundred fifty thousand dollars ($250,000). (

c) Notwithstanding the repeal of this article, any contribution amounts designated pursuant to this

article prior to its repeal shall continue to be transferred and disbursed in accordance with this

article as in effect immediately prior to that repeal.