California

Revenue and Taxation Code - RTC

7,332 sections, each with the official text and a plain-English explanation of what it means for you.

• § 182.5 — If an eligible county has adopted an ordinance in accordance with Section 191, the tax collector shall certify to the Director of Finance on or before May 1, 1986, the total amount of supplemental rol
• § 183 — If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182, the Director of Finance shall determine an amount for payment to the count
• § 184 — If the tax collector of an eligible county has certified to the Director of Finance the information specified in Section 182.
• § 1840 — If any county, city and county, or municipal corporation desires to secure a review, equalization, or adjustment of the assessment of its property by the board pursuant to subdivision (g) of Section 1
• § 18401 — Each provision of this part shall apply to Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001), unless otherwise provided.
• § 18402 — (a) Except where the context otherwise requires, the general provisions and definitions provided in Chapter 1 (commencing with Section 17001) of Part 10 and in Chapter 1 (commencing with Section 23001
• § 18403 — For purposes of this part, any return, declaration, report, statement, or other document required to be made or filed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section
• § 18405 — (a) In the case of a new statutory provision in Part 7.
• § 18405.1 — (a) Notwithstanding Section 18405, the Franchise Tax Board may, in its discretion, permit elections made under Section 25111 to be perfected during the period of limitations prescribed under Sections
• § 18406 — For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.
• § 18407 — Section 6011 of the Internal Revenue Code, relating to general requirement of return, statement, or list, shall apply, except as otherwise provided.
• § 18408 — The Franchise Tax Board is authorized to require that information with respect to persons subject to the taxes imposed by Article 5 (commencing with Section 18661) of Chapter 2 (relating to tax withhe
• § 18409 — (a) The Franchise Tax Board shall prescribe regulations providing standards for determining which returns shall be filed on magnetic media or in other machine-readable form.
• § 1841 — When the review, equalization, and adjustment are completed, the executive director of the board shall transmit to the auditor and the governing body of the taxing agency whose assessment is questione
• § 18410 — For purposes of Part 10 (commencing with Section 17001), Part 11 (commencing with Section 23001), and this part, a legal holiday includes a federal legal holiday recognized by the Internal Revenue Ser
• § 18410.2 — (a) The California Competes Tax Credit Committee is hereby established.
• § 18412 — The provisions of this part insofar as they are substantially the same as statutory provisions relating to the same subject matter in Part 10 (commencing with Section 17001) or Part 11 (commencing wit
• § 18413 — The repeal of any provision in Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001) made by the act adding this section shall not affect any act done or any right accruin
• § 18414 — Any provision of this part that refers to the application of any portion of this part to a prior period (or which depends upon the application to a prior period of any portion of this part) shall, whe
• § 18415 — Unless otherwise specifically provided therein, the provisions of any act: (a) That affect the imposition or computation of taxes, additions to tax other than Sections 19136 or 19142, penalties, or th
• § 18416 — (a) Unless expressly otherwise provided in this part, any notice may be given by first-class mail postage prepaid.
• § 18416.5 — (a) The Franchise Tax Board may, by regulation, implement an alternative communication method that would allow the Franchise Tax Board, at the request of the taxpayer or the taxpayer’s authorized repr
• § 18417 — Provisions in other codes or general law statutes that are related to this part include all of the following: (a) Chapter 20.
• § 185 — (a) Any owner of eligible property who files on or before April 10, 1986, a claim for reassessment pursuant to the provisions of Section 170 based upon flood or storm damage occurring in February 1986
• § 18501 — (a) Every individual taxable under Part 10 (commencing with Section 17001) shall make a return to the Franchise Tax Board, stating specifically the items of the individual’s gross income from all sour
• § 18505 — Every fiduciary (except a receiver appointed by authority of law in possession of only a part of the property of an individual) taxable under Part 10 (commencing with Section 17001) shall make a retur
• § 18505.3 — If an individual is deceased, the return of that individual required under Section 18501 shall be made by his or her executor, administrator, or other person charged with property of that decedent.
• § 18505.6 — If an individual is unable to make a return required under Section 18501, the return of that individual shall be made by a duly authorized agent, his or her committee, guardian, fiduciary, or other pe
• § 18506 — A trust that qualifies under Section 401(a) of the Internal Revenue Code and which is exempt is not required to file a return unless it changes the character of its organization, the purpose for which
• § 18508 — (a) Returns of an estate, a trust, or an estate of an individual under Chapter 7 or Chapter 11 of Title 11 of the United States Code shall be made by the fiduciary thereof.
• § 18509 — Any fiduciary required to make a return under Section 18505 is subject to all the provisions of Part 10 (commencing with Section 17001) and this part that apply to individuals.
• § 18510 — (a) (1) (A) The Franchise Tax Board shall revise the returns required to be filed pursuant to this article, Article 2 (commencing with Section 18601), Section 18633, Section 18633.
• § 18521 — (a) (1) Except as otherwise provided in this section, an individual shall use the same filing status that he or she used on his or her federal income tax return filed for the same taxable year.
• § 18522 — If an individual has filed a separate return for a taxable year for which a joint return could have been made by him or her and his or her spouse under Section 18521, and the time prescribed for filin
• § 18523 — If a joint return is made under Section 18522, any election (other than the election to file a separate return) made by either spouse in his or her separate return for the taxable year with respect to
• § 18524 — If a joint return is made under Section 18522 after the death of either spouse, the return with respect to the decedent may be made only by his or her executor or administrator.
• § 18526 — A joint return may not be made under Section 18522 in any of the following situations: (a) After the expiration of four years from the last date prescribed by law for filing the return for the taxable
• § 18527 — For the purposes of Article 1 (commencing with Section 19301) of Chapter 6 (relating to refunds and credits), a joint return made under Section 18522 shall be deemed to have been filed on the last dat
• § 18528 — (a) For the purposes of Sections 19057 to 19067, inclusive (relating to period of limitations upon assessment and collection), and for the purposes of Section 19131 (relating to delinquent returns), a
• § 18529 — If a joint return is made under Section 18522, the period of limitations provided in Sections 19057 to 19067, inclusive, on the making of assessments and collecting taxes shall with respect to that re
• § 18530 — Where the amount shown as the tax by the spouses on a joint return made under Section 18522 exceeds the aggregate of the amounts shown as the tax upon the separate return of each spouse, each of the f
• § 18531 — For the purposes of Chapter 9 (commencing with Section 19701) which relates to criminal penalties in the case of fraudulent returns, the term “return” includes a separate return filed by a spouse with
• § 18531.5 — For purposes of Section 443 of the Internal Revenue Code, where the spouses have different taxable years because of the death of either spouse, the joint return shall be treated as if the taxable year
• § 18532 — For the purposes of this article, each of the following shall apply: (a) The status as spouses of two individuals having taxable years beginning on the same day shall be determined as follows: (1) If
• § 18533 — (a) (1) Notwithstanding subdivision (a) and the first sentence of subdivision (b) of Section 19006: (A) An individual who has made a joint return may elect to seek relief under the procedures prescrib
• § 18534 — (a) Under regulations prescribed by the Franchise Tax Board, if: (1) An individual does not file a joint return for any taxable year, (2) That individual does not include in gross income for that taxa
• § 18535 — (a) In lieu of electing nonresident partners filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions set forth in forms and instructions, provid
• § 18536 — (a) In lieu of electing nonresident directors filing a return pursuant to Section 18501, the Franchise Tax Board may, pursuant to requirements and conditions set forth in applicable forms and instruct
• § 18537 — (a) For taxable years beginning on or after January 1, 2021, in lieu of nonresident aliens filing a return pursuant to Section 18501, the Franchise Tax Board shall provide for the filing of a group re
• § 18542 — Notwithstanding any other provision of law, the Franchise Tax Board may design tax returns to provide for the designation of contributions to specified funds, as otherwise provided by law, on a separa
• § 18543 — For taxable years beginning on or after January 1, 2023, the Franchise Tax Board shall include a checkbox for a taxpayer to indicate on their individual income tax return that they are interested in n
• § 18544 — (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
• § 18551 — Section 13021 of the Unemployment Insurance Code sets forth requirements for the filing of returns and payment of tax by every employer required to withhold any personal income tax on wages.
• § 18566 — Returns filed under this article on the basis of the calendar year shall be filed on or before the 15th day of April following the close of the calendar year.
• § 18567 — (a) (1) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by Part 10 (commencing with Section 17001) or this pa
• § 18570 — (a) In the case of an individual who is serving as a member of the armed forces of the United States or any auxiliary branch thereof, or the merchant marine, beyond the boundaries of the United States
• § 18571 — (a) The provisions of Section 7508 of the Internal Revenue Code, relating to time for performing certain acts postponed by reason of service in a combat zone or contingency operation, shall apply exce
• § 18572 — (a) Section 7508A of the Internal Revenue Code, relating to postponement of certain tax-related deadlines, shall apply, except as otherwise provided.
• § 18601 — (a) Except as provided in subdivision (b), (c), or (d), every taxpayer subject to the tax imposed by Part 11 (commencing with Section 23001) shall, on or before the 15th day of the fourth month follow
• § 18602 — In the event that taxes, interest, and penalties have been or shall be assessed against, paid by, or collected from a corporation under Chapter 2 (commencing with Section 23101) of Part 11, which asse
• § 18604 — (a) The Franchise Tax Board may grant a reasonable extension of time for filing any return, declaration, statement, or other document required by Part 11 (commencing with Section 23001), in the manner
• § 18606 — (a) In cases where receivers, trustees in a case under Title 11 of the United States Code, or assignees are operating the property or business of a corporation those receivers, trustees, or assignees
• § 18621 — Except as otherwise provided by the Franchise Tax Board and in Section 18621.
• § 18621.10 — (a) For taxable years beginning on or after January 1, 2014, if an acceptable return of a business entity was prepared using a tax preparation software, that return shall be filed using electronic tec
• § 18621.5 — (a) Any return, declaration, statement, or other document required to be made under this part that is filed using electronic technology shall be in a form as the Franchise Tax Board may prescribe and
• § 18621.7 — The Franchise Tax Board shall not approve for electronic filing any proprietary filing software or electronic tax preparation forms that require a taxpayer to consent to the disclosure of any informat
• § 18621.9 — (a) If an income tax return preparer prepared more than 100 timely original individual income tax returns that were filed during any calendar year that began on and after January 1, 2003, and if in th
• § 18622 — (a) If any item required to be shown on a federal tax return, including any gross income, deduction, penalty, credit, or tax for any year of any taxpayer is changed or corrected by the Commissioner of
• § 18622.5 — (a) Notwithstanding Section 18622, if any item required to be shown on a federal partnership return, including any partnership-related item, is changed or corrected by the Commissioner of Internal Rev
• § 18623 — (a) The Franchise Tax Board is authorized to provide, with respect to any amount required to be shown on any return, form, statement, or other document required to be filed with the Franchise Tax Boar
• § 18624 — (a) Section 6109 of the Internal Revenue Code, relating to identifying numbers, shall apply, except as otherwise provided.
• § 18625 — An income tax return preparer shall furnish a copy of any state tax return to a taxpayer and retain information in accordance with Section 6107 of the Internal Revenue Code.
• § 18626 — For purposes of Chapter 9 (commencing with Section 19701), which relates to criminal penalties in the case of fraudulent returns, the term “return” includes any return filed under this part using elec
• § 18628 — (a) Section 6111 of the Internal Revenue Code, relating to disclosure of reportable transactions, applies, except as otherwise provided.
• § 18631 — (a) This article does not apply to any payment of interest obligations not taxable under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001).
• § 18631.7 — (a) Any check casher engaged in the trade or business of cashing checks that, in the course of that trade or business, cashes checks other than one-party checks, payroll checks, or government checks t
• § 18632 — Division 6 (commencing with Section 13000) of the Unemployment Insurance Code sets forth provisions administered by the Employment Development Department relating to the reporting, collection, refundi
• § 18633 — (a) (1) Every partnership, on or before the 15th day of the third month following the close of its taxable year, shall make a return for that taxable year, stating specifically the items of gross inco
• § 18633.5 — (a) Every limited liability company that is classified as a partnership for California tax purposes that is doing business in this state, organized in this state, or registered with the Secretary of S
• § 18635 — Every trust claiming a charitable, religious, scientific, literary, or educational deduction under Section 642(c) of the Internal Revenue Code for the taxable year shall furnish information with respe
• § 18635.5 — (a) Section 6034A of the Internal Revenue Code, relating to information to beneficiaries of estates and trusts, shall apply, except as otherwise provided.
• § 18639 — (a) (1) In addition to those reports required under paragraph (8) of subdivision (c) of Section 18631, information returns shall be required, at the time and in the form and manner and to the extent t
• § 18640 — (a) Any corporation allocating amounts as patronage dividends, rebates, or refunds (whether in cash, merchandise, capital stock, revolving fund certificates, retain certificates, certificates of indeb
• § 18642 — (a) All owners and transferors of an interest in real property or a mobilehome shall file a return upon written request by the Franchise Tax Board which includes a social security number or other iden
• § 18644 — (a) The operator of a boat on which one or more individuals, during a calendar year, perform services described in subdivision (o) of Section 13009 of the Unemployment Insurance Code shall submit to t
• § 18646 — (a) The head of every state agency (as defined by Section 11000 of the Government Code) entering into any contract shall make a return (at the time and in the form the Franchise Tax Board may by regul
• § 18648 — (a) Section 6112 of the Internal Revenue Code, relating to material advisors of reportable transactions that must keep lists of advisees, applies except as otherwise provided.
• § 18648.5 — (a) Section 6115 of the Internal Revenue Code, relating to disclosure related to quid pro quo contributions, shall apply, except as otherwise provided.
• § 18649 — A copy of the information furnished pursuant to Section 1275(c)(2) of the Internal Revenue Code shall be provided to the Franchise Tax Board by any issuer subject to tax under this part at the time an
• § 18661 — When necessary to make effective the provisions of this article or Article 4 (commencing with Section 18631), the name, address, social security number, or other taxpayer identification number of the
• § 18662 — (a) The Franchise Tax Board may, by regulation, require any person, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, and any officer o
• § 18663 — (a) (1) The Franchise Tax Board shall annually (or more often if necessary) prepare and make available to the Employment Development Department, wage withholding tables that shall be used by every emp
• § 18664 — (a) (1) Section 3406 of the Internal Revenue Code, relating to the backup withholding, shall apply, except as otherwise provided.
• § 18665 — Unless otherwise specifically provided, the provisions of any law effecting changes in withholding shall apply to withholding in the calendar year succeeding the year the provision was chaptered, or i
• § 18666 — (a) Section 1446 of the Internal Revenue Code, relating to withholding of tax on foreign partners’ share of effectively connected income, shall apply to the extent that the amounts represent income fr
• § 18667 — The Franchise Tax Board may require employers to submit copies of income tax withholding exemption certificates.
• § 18668 — (a) Every person required under this article to deduct and withhold any tax is hereby made liable for that tax, to the extent provided by this section.
• § 18669 — (a) Whenever any payer required to deduct and withhold tax under this article sells, transfers, dissolves, withdraws, terminates, or otherwise disposes of the business or a substantial portion of its
• § 18670 — (a) The Franchise Tax Board may by notice, served personally or by first-class mail, require any employer, person, officer or department of the state, political subdivision or agency of the state, inc
• § 18670.5 — (a) The Franchise Tax Board may by notice, served by magnetic media, electronic transmission, or other electronic technology, require any depository institution, as defined in Section 19 (b) of the Fe
• § 18671 — (a) Subject to the limitations in subdivisions (b) and (c), the Franchise Tax Board, may, by notice, served personally, by first-class mail, or by electronic transmission or other electronic technolog
• § 18672 — Any employer or person failing to withhold the amount due from any taxpayer and to transmit the same to the Franchise Tax Board after service of a notice pursuant to Section 18670 or 18671 is liable f
• § 18673 — (a) Notwithstanding Article 7 (commencing with Section 706.
• § 18674 — (a) Any employer or person required to withhold and transmit any amount pursuant to this article shall comply with the requirement without resort to any legal or equitable action in a court of law or
• § 18675 — Any person from whom a tax is collected by withholding under this article or under Section 13020 of the Unemployment Insurance Code is entitled to the remedies set forth in Articles 1 (commencing with
• § 18676 — Whenever, under any provision of this article, service is authorized upon the state of any notice to withhold, unless expressly exempted from the provisions of this section, the service to be effectiv
• § 18677 — (a) For purposes of this article, if a lender, surety, or other person, who is not an employer under those sections with respect to an employee or group of employees, pays wages directly to such an em
• § 187 — On or before December 31, 1986, each eligible county shall compute and remit to the Controller for deposit in the General Fund an amount equal to the amount allocated to it by the Controller pursuant
• § 187.5 — On or before December 31, 1986, each eligible county which has adopted an ordinance in accordance with Section 191, shall compute and remit to the Controller for deposit in the General Fund an amount
• § 18700 — (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Parkinson’s Disease Research Voluntary Tax Contribution Fund, established b
• § 18701 — 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.
• § 18702 — (a) Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinson’s Disease Research Voluntary Tax Contribution Fund shall be continuously appropriated, without regard to fiscal ye
• § 18703 — (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the Parkinson’s Disease Res
• § 18720 — (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 Pediatric Cancer Research Voluntary Tax Contribution Fund, esta
• § 18721 — There is hereby established in the State Treasury the California Pediatric Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18720.
• § 18722 — (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Pediatric Cancer Research Voluntary Tax Contribution Fund shall be continuously appropriated and alloc
• § 18723 — (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the California Pediatric Ca
• § 18730 — (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 Senior Citizen Advocacy Voluntary Tax Contribution Fund establi
• § 18731 — (a) There is hereby established in the State Treasury the California Senior Citizen Advocacy Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18730.
• § 18732 — (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the California Senior Citizen Advocacy Voluntary Tax Contribution Fund pursuant to Section 18731 shall be continuous
• § 18733 — Notwithstanding subdivision (c) of Section 18873 and Section 18874, this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that year.
• § 18741 — (a) Any individual may designate on the tax return, under the space labeled “Rare and Endangered Species Preservation Voluntary Tax Contribution Program,” that a contribution in excess of the tax liab
• § 18742 — (a) The Franchise Tax Board shall notify the Controller of both the amount of moneys paid by taxpayers in excess of their tax liability and the amount of refund moneys that taxpayers have designated p
• § 18743 — It is the intent of the Legislature that this article create an additional funding source for programs for endangered and rare animals and native plant species and shall be used to supplement, not sup
• § 18744 — (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2032, and as of December 1 of that year is repealed.
• § 18745 — (a) An individual may designate on the tax return, under the space titled “Protect Our Coast and Oceans Voluntary Tax Contribution Fund,” that a contribution in excess of tax liability, if any, be mad
• § 18746 — The Franchise Tax Board shall notify the Controller of both the amount of money paid by individuals in excess of their tax liability and the amount of refund money that individuals have designated pur
• § 18747 — (a) Notwithstanding Section 13340 of the Government Code, all money designated under the Protect Our Coast and Oceans Voluntary Tax Contribution Fund space on a tax return and transferred to the Calif
• § 18748 — (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2032, and is repealed as of December 1 of that year.
• § 18749 — (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund,
• § 18749.1 — There is in the State Treasury the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18749.
• § 18749.2 — (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Native California Wildlife Rehabilitation Voluntary Tax Contribution Fund shall be continuously appropriated and
• § 18749.3 — (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1, 2031, and is repealed as of December 1 of that year.
• § 18761 — The Legislature finds and declares all of the following: (a) Alzheimer’s disease and related dementia disorders are devastating health conditions that cause a loss of intellectual functioning so sever
• § 18762 — For the purposes of this article, “research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and modalities effective in the care, treatment, a
• § 18763 — (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax
• § 18764 — There is in the State Treasury the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18763.
• § 18765 — (a) (1) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund shall be continu
• § 18766 — (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2032, and as of December 1 of that year is repealed.
• § 18771 — (a) Any individual who is allowed the credit under subdivision (c) of Section 17054 may designate on the tax return that a contribution is being made in an amount not to exceed the amount of the credi
• § 18772 — There is hereby established in the State Treasury the California Seniors Special Fund to receive contributions made pursuant to Section 18771.
• § 18773 — (a) All money transferred to the California Seniors Special Fund pursuant to Section 18771 shall, upon appropriation, be allocated as follows: (1) To the Franchise Tax Board and the Controller for rei
• § 18791 — The Legislature finds and declares all of the following: (a) Breast cancer is a devastating health condition which will affect one out of nine American women during their lifetimes.
• § 18792 — For the purpose of this article, “research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and modalities effective in the prevention, cure, s
• § 18793 — (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 i
• § 18794 — There is in the State Treasury the California Breast Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18793.
• § 18795 — (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Breast Cancer Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocate
• § 18796 — (a) Except as provided in subdivision (b), this article shall remain in effect only until January 1, 2032, and is repealed on December 1, 2032.
• § 188 — The allocation of funds to and the repayment of funds by counties made pursuant to this chapter shall be subject to review and audit by the Controller.
• § 188.5 — The Department of Finance and the Controller shall establish guidelines in carrying out the provisions of this chapter.
• § 18801 — (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 Firefighters’ Memorial Voluntary Tax Contribution Fund, which i
• § 18802 — There is in the State Treasury the California Firefighters’ Memorial Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18801.
• § 18803 — (a) All money transferred to the California Firefighters’ Memorial Voluntary Tax Contribution Fund, upon appropriation by the Legislature, shall be allocated as follows: (1) To the Franchise Tax Board
• § 18804 — (a) This article shall remain in effect only until January 1, 2028, and as of that date is repealed, unless a later enacted statute, which is enacted before January 1, 2028, deletes or extends that da
• § 18805 — (a) A taxpayer may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund,
• § 18806 — There is in the State Treasury the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18805.
• § 18807 — All money transferred to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Ta
• § 18808 — (a) This article shall remain in effect only until January 1, 2028, and as of that date is repealed, unless a later enacted statute, which is enacted before January 1, 2028, deletes that date.
• § 18851 — (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Emergency Food for Families Voluntary Tax Contribution Fund, which is estab
• § 18852 — There is in the State Treasury the Emergency Food for Families Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18851.
• § 18853 — (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Emergency Food for Families Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as f
• § 18854 — It is the intent of the Legislature that this article create an additional funding source for the Emergency Food Assistance Program and shall be used to supplement, not supplant, other funding sources
• § 18855 — (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2026, and as of December 1 of that year is repealed, unless a later enacted statute, that
• § 18857 — (a) An individual may designate on the tax return that a contribution in excess of the personal income tax liability, if any, be made to the Mental Health Crisis Prevention Voluntary Tax Contribution
• § 18857.1 — There is hereby established in the State Treasury the Mental Health Crisis Prevention Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18857.
• § 18857.2 — (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund shall be continuously appropriated and allocated
• § 18857.3 — (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1 of the seventh taxable year following the first appearance of the Mental Health Crisis Pre
• § 18861 — (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 Cancer Research Voluntary Tax Contribution Fund, pursuant to Se
• § 18862 — There is hereby created in the State Treasury the California Cancer Research Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18861.
• § 18863 — (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California Cancer Research Voluntary Tax Contribution Fund shall be continuously appropriated and allocated as fo
• § 18864 — (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2032, and is repealed on December 1, 2032.
• § 18871 — In implementing this chapter, all of the following requirements shall apply: (a) Unless otherwise specifically required by law, each voluntary contribution fund or account established by this chapter
• § 18872 — The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as provided on the state income tax return.
• § 18873 — Notwithstanding any other law, all of the following requirements shall apply to any new voluntary tax contributions, including an extension of any existing voluntary tax contribution: (a) The words “v
• § 18874 — (a) Except as provided in subdivision (b) and notwithstanding any other law, the following shall apply to any voluntary tax contribution fund established by this chapter, appearing on the tax return f
• § 18881 — The Legislature finds and declares all of the following: (a) Amyotrophic lateral sclerosis (ALS), more commonly known as Lou Gehrig’s disease, is a degenerative disease of the motor nerves that causes
• § 18882 — (a) For taxable years beginning on or after January 1, 2024, and before January 1, 2031, an individual may designate on the tax return that a contribution in excess of the personal income tax liabilit
• § 18883 — There is hereby established in the State Treasury the California ALS Research Network Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18882.
• § 18884 — (a) Notwithstanding Section 13340 of the Government Code, all money transferred to the California ALS Research Network Voluntary Tax Contribution Fund shall be continuously appropriated and allocated
• § 18885 — (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until December 1, 2031, and as of that date is repealed.
• § 18895 — (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the School Supplies for Homeless Children Voluntary Tax Contribution Fund estab
• § 18896 — There is hereby established in the State Treasury the School Supplies for Homeless Children Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18895.
• § 18897 — (a) All moneys transferred to the School Supplies for Homeless Children Voluntary Tax Contribution Fund, notwithstanding Section 13340 of the Government Code, shall be continuously appropriated and al
• § 18898 — (a) Except as otherwise provided in subdivision (b), this article shall remain in effect only until January 1, 2029, and is repealed as of December 1 of that year.
• § 189 — Each eligible county shall make every reasonable effort to inform eligible property owners of the benefits provided by this chapter.
• § 18900.1 — (a) For taxable years beginning on or after January 1, 2012, the Franchise Tax Board shall revise the individual taxpayer return form to allow an individual to designate a contribution in excess of ta
• § 18900.2 — There is hereby established in the State Treasury the State Parks Protection Fund to receive contributions made pursuant to Section 18900.
• § 18900.3 — All moneys transferred to the State Parks Protection Fund, upon appropriation by the Legislature, shall be allocated as follows: (a) To the Franchise Tax Board and the Controller only for reimbursemen
• § 18900.4 — (a) (1) By September 1 of the second calendar year and each subsequent calendar year that the State Parks Protection Fund appears on the tax return, the Franchise Tax Board shall do all of the followi
• § 18901.9 — (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fu
• § 18901.9.1 — (a) There is hereby established in the State Treasury the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18901.
• § 18901.9.2 — (a) Notwithstanding Section 13340 of the Government Code, all moneys transferred to the Prevention of Animal Homelessness and Cruelty Voluntary Tax Contribution Fund shall be continuously appropriated
• § 18901.9.3 — (a) Except as otherwise provided in subdivision (b), this article shall remain operative only until January 1 of the seventh calendar year following the first appearance of the Prevention of Animal Ho
• § 19 — “Person” includes any person, firm, partnership, general partner of a partnership, limited liability company, registered limited liability partnership, foreign limited liability partnership, associati
• § 190 — It is the intent of this chapter to provide immediate tax relief where property was damaged during the February 1986 storms and floods and to ensure that local governments receive the property tax rev
• § 19001 — Except as provided by Article 2 (commencing with Section 19021), the tax imposed under Part 10 (commencing with Section 17001) and Part 11 (commencing with Section 23001) shall be paid at the time and
• § 19002 — (a) The amount withheld under Article 5 (commencing with Section 18661) of Chapter 2 or Section 13020 of the Unemployment Insurance Code during any calendar year shall be allowed to the recipient of t
• § 19004 — A taxpayer may elect to pay the tax prior to the date prescribed for its payment.
• § 19005 — The tax, and any interest and penalties, shall be paid to the Franchise Tax Board.
• § 19006 — (a) The spouse who controls the disposition of or who receives or spends community income as well as the spouse who is taxable on the income is liable for the payment of the taxes imposed by Part 10 (