2005 California Revenue and Taxation Code Sections 18845-18845.3 Article 13.5. California Prostate Cancer Research Fund ...

18845.  (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 Prostate Cancer Research Fund established by Section
18845.1.  That 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 a joint return.
   (c) A designation shall be made for any taxable year on the
initial return for that taxable year and once made is irrevocable.
If payments and credits reported on the return, together with any
other credits associated with the taxpayer's account, do not exceed
the taxpayer's liability, the return shall be treated as though no
designation has been made.  If no designee is specified, the
contribution shall be transferred to the General Fund after
reimbursement of the direct actual costs of the Franchise Tax Board
for the collection and administration of funds under this article.
   (d) If an individual designates a contribution to more than one
account or fund listed on the tax return, and the amount available is
insufficient to satisfy the total amount designated, the
contribution shall be allocated among the designees on a pro rata
basis.
   (e) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "California Prostate Cancer Research
Fund" to allow for the designation permitted.  The form 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 further the research of prostate cancer.
   (f) Notwithstanding any other provision of law, a voluntary
contribution designation for the California Prostate Cancer Research
Fund may not be added on the tax return until another voluntary
contribution designation is removed.
   (g) 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).
18845.1.  There is in the State Treasury the California Prostate
Cancer Research Fund to receive contributions made pursuant to
Section 18845.  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 18845 to be transferred to the
California Prostate Cancer Research Fund.  The Controller shall
transfer from the Personal Income Tax Fund to the California Prostate
Cancer Research Fund an amount not in excess of the sum of the
amounts designated by individuals pursuant to Section 18845 for
payment into that fund.
18845.2.  All moneys transferred to the California Prostate Cancer
Research Fund, upon appropriation by the Legislature, shall be
allocated as follows:
   (a) To the Franchise Tax Board and the Controller for
reimbursement of all costs incurred by the Franchise Tax Board and
the Controller in connection with their duties under this article.
   (b) To the State Department of Health Services for allocation to
the California Coalition to Cure Prostate Cancer for the award of
grants to support prostate cancer research.  The funds shall not be
used for the administrative costs of the State Department of Health
Services.
18845.3.  (a) Except as otherwise provided in subdivision (b), this
article shall remain in effect only until January 1 of the fifth
taxable year following the first appearance of the California
Prostate Cancer Research Fund on the tax return, and as of that date
is repealed, unless a later enacted statute, that is enacted before
the applicable date, deletes or extends that date.
   (b) If, in the second calendar year after the first taxable year
the California Prostate Cancer Research Fund appears on the tax
return, the Franchise Tax Board estimates by September 1 that
contributions described in this article made on returns filed in that
calendar year will be less than two hundred fifty thousand dollars
($250,000), or the adjusted amount specified in subdivision (c) for
subsequent taxable years, as may be applicable, then this article is
repealed with respect to taxable years beginning on or after January
1 of that calendar year.  The Franchise Tax Board shall estimate the
annual contribution amount by September 1 of each year using the
actual amounts known to be contributed and an estimate of the
remaining year's contribution.
   (c) For each calendar year, beginning with the third calendar year
that the California Prostate Cancer Research Fund appears on the tax
return, the Franchise Tax Board shall adjust, on or before September
1 of that calendar year, the minimum estimated contribution amount
specified in subdivision (b) as follows:
   (1) The minimum estimated contribution amount for the calendar
year shall be an amount equal to the product of the minimum estimated
contribution amount for the prior September 1 multiplied by the
inflation factor adjustment as specified in paragraph (2) of
subdivision (h) of Section 17041, rounded off to the nearest dollar.
   (2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index received on or before August 1 of the
calendar year pursuant to paragraph (1) of subdivision (h) of
Section 17041.
   (d) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.