California § 18793. 18793. (Amended by Stats. 2017, Ch. 427, Sec. 1.)

California Statutes

§ 18793. — 18793. (Amended by Stats. 2017, Ch. 427, Sec. 1.)

California § 18793.

JurisdictionCalifornia

Code RTCRevenue 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. 8.ARTICLE 8. Designations to the California Breast Cancer Research Fund

This text of California § 18793. (18793. (Amended by Stats. 2017, Ch. 427, Sec. 1.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 18793. (2026).

Text

(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 Voluntary Tax Contribution Fund, which is established by Section 18794. This designation is to be used as a voluntary contribution on the tax return.

(b)The contributions shall be in full dollar amounts and may be made individually by each signatory on the joint return.

(c)A designation shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. In the event that payments and credits reported on the return, together with any other credits associated with the individual’s account, do not exceed the individual’s liability, the return shall be treated as though no designation h

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(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 Voluntary Tax Contribution Fund, which is established by Section 18794. This designation is to be used as a voluntary contribution on the tax return.
(b)
The contributions shall be in full dollar amounts and may be made individually by each signatory on the joint return.
(c)
A designation shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. In the event that payments and credits reported on the return, together with any other credits associated with the individual’s account, do not exceed the individual’s liability, the return shall be treated as though no designation has been made.
(d)
The Franchise Tax Board shall revise the forms of the return to include a space labeled the “California Breast Cancer Research Voluntary Tax Contribution Fund” to allow for the designation permitted. The forms shall also include in the instructions information that the contribution may be in the amount of one dollar ($1) or more and that the contribution shall be used
to conduct research relating to the cure, screening, and treatment of breast cancer.
(e)
A deduction shall be allowed under Article 6 (commencing with Section 17201) of Chapter 3 of Part 10 for any contribution made pursuant to subdivision (a).

Legislative History

Amended by Stats. 2017, Ch. 427, Sec. 1. (SB 440) Effective January 1, 2018. Inoperative on or before January 1, 2032, as prescribed in Section 18796. Repealed on or before December 1, 2032, pursuant to Section 18796.

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California § 18793., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/18793..