Revenue and Taxation Code § 18542

ARTICLE 1. Individuals and Fiduciaries

Current as of September 28, 2026Rev. & Tax. Code, § 18542Official source ↗

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.

Notwithstanding any other provision of law, the Franchise Tax Board may design tax returns to provide for the designation of contributions to specified funds, as otherwise provided by law, on a separate schedule which shall be attached to the primary return form.