BlackletterCalifornia law

CHAPTER 3. Voluntary Contributions [18700. - 18901.9.3.]

Chapter 3 added by Stats. 1993, Ch. 31, Sec. 26.

§§ 18700–18901.9.3 · 81 sections

  1. ARTICLE 1. Parkinson’s Disease Research Voluntary Tax Contribution Fund §§ 18700–18703 · 4 sections
    • § 18700 (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Parkinson’s Disease Research…
    • § 18701 There is hereby established in the State Treasury the Parkinson’s Disease Research Voluntary Tax Contribution Fund to receive contributions made pursuant to…
    • § 18702 (a) Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinson’s Disease Research Voluntary Tax Contribution Fund shall be continuously…
    • § 18703 (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first…
  2. ARTICLE 3. California Pediatric Cancer Research Voluntary Tax Contribution Fund §§ 18720–18723 · 4 sections
    • § 18720 (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Pediatric Cancer…
    • § 18721 There is hereby established in the State Treasury the California Pediatric Cancer Research Voluntary Tax Contribution Fund to receive contributions made…
    • § 18722 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Pediatric Cancer Research Voluntary Tax Contribution Fund…
    • § 18723 (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first…
  3. ARTICLE 3.6. California Senior Citizen Advocacy Voluntary Tax Contribution Fund §§ 18730–18733 · 4 sections
    • § 18730 (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Senior Citizen…
    • § 18731 (a) There is hereby established in the State Treasury the California Senior Citizen Advocacy Voluntary Tax Contribution Fund to receive contributions made…
    • § 18732 (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund…
    • § 18733 Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of…
  4. ARTICLE 5. Fish and Game Preservation Fund §§ 18741–18744 · 4 sections
    • § 18741 (a) Any individual may designate on the tax return, under the space labeled “Rare and Endangered Species Preservation Voluntary Tax Contribution Program,” that…
    • § 18742 (a) The Franchise Tax Board shall notify the Controller of both the amount of moneys paid by taxpayers in excess of their tax liability and the amount of…
    • § 18743 It is the intent of the Legislature that this article create an additional funding source for programs for endangered and rare animals and native plant species…
    • § 18744 (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2032, and as of December 1 of that year is…
  5. ARTICLE 5.1. California Beach and Coastal Enhancement Account §§ 18745–18748 · 4 sections
    • § 18745 (a) An individual may designate on the tax return, under the space titled “Protect Our Coast and Oceans Voluntary Tax Contribution Fund,” that a contribution…
    • § 18746 The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund…
    • § 18747 (a) Notwithstanding Section 13340 of the Government Code, all money designated under the Protect Our Coast and Oceans Voluntary Tax Contribution Fund space on…
    • § 18748 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that…
  6. ARTICLE 5.2. Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund §§ 18749–18749.3 · 4 sections
    • § 18749 (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Native California Wildlife…
    • § 18749.1 There is in the State Treasury the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund to receive contributions made pursuant to Section…
    • § 18749.2 (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Native California Wildlife Rehabilitation Voluntary Tax Contribution…
    • § 18749.3 (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2031, and is repealed as of December 1 of that…
  7. ARTICLE 6. California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund §§ 18761–18766 · 6 sections
    • § 18761 The Legislature finds and declares all of the following: (a) Alzheimer’s disease and related dementia disorders are devastating health conditions that cause a…
    • § 18762 For the purposes of this article, “research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and…
    • § 18763 (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 Alzheimer’s Disease and…
    • § 18764 There is in the State Treasury the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made…
    • § 18765 (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimer’s Disease and Related Dementia Research…
    • § 18766 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2032, and as of…
  8. ARTICLE 7. Designations to the California Seniors Special Fund §§ 18771–18773 · 3 sections
    • § 18771 (a) Any individual who is allowed the credit under subdivision (c) of Section 17054 may designate on the tax return that a contribution is being made in an…
    • § 18772 There is hereby established in the State Treasury the California Seniors Special Fund to receive contributions made pursuant to Section 18771. The Franchise…
    • § 18773 (a) All money transferred to the California Seniors Special Fund pursuant to Section 18771 shall, upon appropriation, be allocated as follows: (1) To the…
  9. ARTICLE 8. Designations to the California Breast Cancer Research Fund §§ 18791–18796 · 6 sections
    • § 18791 The Legislature finds and declares all of the following: (a) Breast cancer is a devastating health condition which will affect one out of nine American women…
    • § 18792 For the purpose of this article, “research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and…
    • § 18793 (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Breast Cancer Research…
    • § 18794 There is in the State Treasury the California Breast Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18793.…
    • § 18795 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Breast Cancer Research Voluntary Tax Contribution Fund shall…
    • § 18796 (a) Except as provided in subdivision (b), this article shall remain in effect only until January 1, 2032, and is repealed on December 1, 2032. (b) (1) By…
  10. ARTICLE 9. Designations to the California Firefighters’ Memorial Voluntary Tax Contribution Fund §§ 18801–18804 · 4 sections
    • § 18801 (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Firefighters’ Memorial…
    • § 18802 There is in the State Treasury the California Firefighters’ Memorial Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18801.…
    • § 18803 (a) All money transferred to the California Firefighters’ Memorial Voluntary Tax Contribution Fund, upon appropriation by the Legislature, shall be allocated…
    • § 18804 (a) This article shall remain in effect only until January 1, 2028, and as of that date is repealed, unless a later enacted statute, which is enacted before…
  11. ARTICLE 9.5. Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund §§ 18805–18808 · 4 sections
    • § 18805 (a) A taxpayer may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Peace Officer Memorial…
    • § 18806 There is in the State Treasury the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund to receive contributions made pursuant to…
    • § 18807 All money transferred to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund, upon appropriation by the Legislature, shall be…
    • § 18808 (a) This article shall remain in effect only until January 1, 2028, and as of that date is repealed, unless a later enacted statute, which is enacted before…
  12. ARTICLE 14. Emergency Food for Families Voluntary Tax Contribution Fund §§ 18851–18855 · 5 sections
    • § 18851 (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Emergency Food for Families…
    • § 18852 There is in the State Treasury the Emergency Food for Families Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18851. The…
    • § 18853 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Emergency Food for Families Voluntary Tax Contribution Fund shall be…
    • § 18854 It is the intent of the Legislature that this article create an additional funding source for the Emergency Food Assistance Program and shall be used to…
    • § 18855 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2026, and as of December 1 of that year is…
  13. ARTICLE 14.5. Mental Health Crisis Prevention Voluntary Tax Contribution Fund §§ 18857–18857.3 · 4 sections
    • § 18857 (a) An individual may designate on the tax return that a contribution in excess of the personal income tax liability, if any, be made to the Mental Health…
    • § 18857.1 There is hereby established in the State Treasury the Mental Health Crisis Prevention Voluntary Tax Contribution Fund to receive contributions made pursuant to…
    • § 18857.2 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund shall be…
    • § 18857.3 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first…
  14. ARTICLE 15. California Cancer Research Fund §§ 18861–18864 · 4 sections
    • § 18861 (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Cancer Research…
    • § 18862 There is hereby created in the State Treasury the California Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section…
    • § 18863 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Cancer Research Voluntary Tax Contribution Fund shall be…
    • § 18864 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2032, and is repealed on December 1, 2032. (b)…
  15. ARTICLE 16. General Provisions §§ 18871–18874 · 4 sections
    • § 18871 In implementing this chapter, all of the following requirements shall apply: (a) Unless otherwise specifically required by law, each voluntary contribution…
    • § 18872 The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as…
    • § 18873 Notwithstanding any other law, all of the following requirements shall apply to any new voluntary tax contributions, including an extension of any existing…
    • § 18874 (a) Except as provided in subdivision (b) and notwithstanding any other law, the following shall apply to any voluntary tax contribution fund established by…
  16. ARTICLE 17. California ALS Research Network Voluntary Tax Contribution Fund §§ 18881–18885 · 5 sections
    • § 18881 The Legislature finds and declares all of the following: (a) Amyotrophic lateral sclerosis (ALS), more commonly known as Lou Gehrig’s disease, is a…
    • § 18882 (a) For taxable years beginning on or after January 1, 2024, and before January 1, 2031, an individual may designate on the tax return that a contribution in…
    • § 18883 There is hereby established in the State Treasury the California ALS Research Network Voluntary Tax Contribution Fund to receive contributions made pursuant to…
    • § 18884 (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California ALS Research Network Voluntary Tax Contribution Fund shall be…
    • § 18885 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until December 1, 2031, and as of that date is repealed. (b) (1)…
  17. ARTICLE 20. School Supplies for Homeless Children Voluntary Tax Contribution Fund §§ 18895–18898 · 4 sections
    • § 18895 (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the School Supplies for Homeless…
    • § 18896 There is hereby established in the State Treasury the School Supplies for Homeless Children Voluntary Tax Contribution Fund to receive contributions made…
    • § 18897 (a) All moneys transferred to the School Supplies for Homeless Children Voluntary Tax Contribution Fund, notwithstanding Section 13340 of the Government Code,…
    • § 18898 (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2029, and is repealed as of December 1 of that…
  18. ARTICLE 21. State Parks Protection Fund §§ 18900.1–18900.4 · 4 sections
    • § 18900.1 (a) For taxable years beginning on or after January 1, 2012, the Franchise Tax Board shall revise the individual taxpayer return form to allow an individual to…
    • § 18900.2 There is hereby established in the State Treasury the State Parks Protection Fund to receive contributions made pursuant to Section 18900.1. The Franchise Tax…
    • § 18900.3 All moneys transferred to the State Parks Protection Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax Board…
    • § 18900.4 (a) (1) By September 1 of the second calendar year and each subsequent calendar year that the State Parks Protection Fund appears on the tax return, the…
  19. ARTICLE 23.5. Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund §§ 18901.9–18901.9.3 · 4 sections
    • § 18901.9 (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Prevention of Animal Homelessness…
    • § 18901.9.1 (a) There is hereby established in the State Treasury the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive…
    • § 18901.9.2 (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Prevention of Animal Homelessness and Cruelty Voluntary Tax…
    • § 18901.9.3 (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first…