Rev. & Tax. Code, § 18862 · Article 15. California Cancer Research Fund
Rev. & Tax. Code, § 18862
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Amended by Stats. 2017, Ch. 427, Sec. 6. (SB 440) Effective January 1, 2018. Inoperative on or before January 1, 2032, as prescribed in Section 18864. Repealed on or before December 1, 2032, pursuant to Section 18864.
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=18862.
- Text hash
- sha256 928d11c1cc2e919c4d924d4afe3b4fbd6efa8d46fcc90fd85fa96bc9ae77eb76
- 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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