Statute · California Revenue and Taxation Code

Cal. Rev. & Tax. Code § 18862 — California Cancer Research Fund

Cal. Rev. & Tax. Code § 18862

Type
Statute
Source
California Revenue and Taxation Code
Jurisdiction
California
Date
2018-01-01
Current through
Nov 2, 2026 (California Legislative Counsel)

There is hereby created in the State Treasury the California Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18861. The Franchise Tax Board shall notify the Controller of both the amount of money paid by taxpayers in excess of their tax liability…

Citator

Cal. Rev. & Tax. Code § 18862 — California Cancer Research Fund is in force in the current edition of the Code, and nothing recorded condemns it.

There is hereby created in the State Treasury the California Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18861. 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 18861 to be transferred to the California Cancer Research Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Cancer Research Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18861 for payment into that fund.