California Statutes
§ 18701. — 18701. (Added by Stats. 2025, Ch. 99, Sec. 2.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10.2. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS·Ch. 3. CHAPTER 3. Voluntary Contributions·Art. 1. ARTICLE 1. Parkinson’s Disease Research Voluntary Tax Contribution Fund
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.
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California § 18701. (18701. (Added by Stats. 2025, Ch. 99, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2025, Ch. 99, Sec. 2. (AB 829) Effective January 1, 2026. Inoperative on date prescribed in Section 18703. Repealed, pursuant to Section 18703, on December 1 following inoperative date.