Rev. & Tax. Code, § 18544 · Article 1. Individuals and Fiduciaries
Rev. & Tax. Code, § 18544
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) For each taxable year beginning on or after January 1, 2025, the Franchise Tax Board shall include checkboxes on resident income tax returns to allow individuals, including spouses filing a joint return, heads of households, or surviving spouses, to provide written consent for Donate Life California to enroll the individual in the Donate Life California Organ and Tissue Donor Registry and for the Franchise Tax Board to share the individual’s information, as described in Section 19572.5, with Donate Life California for purposes of administering that registry. The individual’s written consent to have their information shared with Donate Life California shall be valid for one year from the date the return is signed.
(b) The Franchise Tax Board shall enter into a memorandum of understanding with the Donate Life California Organ and Tissue Donor Registry for purposes of mutually agreeing on the language to be used on the returns pursuant to subdivision (a).
(c) For purposes of this section, “Donate Life California Organ and Tissue Donor Registry” means the registry established pursuant to Section 7150.90 of the Health and Safety Code.
Notes and commentary — not statutory text
History
Added by Stats. 2023, Ch. 573, Sec. 1. (AB 1268) Effective January 1, 2024.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18544.
- Text hash
- sha256 e9787312c4f8219326ac4cd959b13e1d1fca5ea0fe10f730039224531a1b6302
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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