Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18701 — Parkinson’s Disease Research Voluntary Tax Contribution Fund

Cal. Rev. & Tax. Code § 18701

Type: Statute
Source: California Revenue and Taxation Code
Jurisdiction: California
Date: 2026-01-01
Current through: Nov 2, 2026 (California Legislative Counsel)

Citator

Cal. Rev. & Tax. Code § 18701 — Parkinson’s Disease Research Voluntary Tax Contribution Fund is in force in the current edition of the Code, and nothing recorded condemns it.

There is hereby established in the State Treasury the Parkinson’s Disease Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18700. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability and the amount of refund money that taxpayers have designated pursuant to Section 18700 to be transferred to the Parkinson’s Disease Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Parkinson’s Disease Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18700 for payment into that fund.