Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18721 — California Pediatric Cancer Research Voluntary Tax Contribution Fund

Cal. Rev. & Tax. Code § 18721

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

There is hereby established in the State Treasury the California Pediatric Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18720. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their…

Citator

Cal. Rev. & Tax. Code § 18721 — California Pediatric Cancer 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 California Pediatric Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18720. 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 18720 to be transferred to the California Pediatric Cancer Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Pediatric Cancer Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18720 for payment into that fund.