2005 California Revenue and Taxation Code Sections 18847-18847.3 Fund

18847.  (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 Colorectal Cancer Prevention Fund established by Section
18847.1. 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) When another voluntary contribution designation is removed
from the tax return, the Franchise Tax Board shall revise the form of
the return to include a space labeled the "California Colorectal
Cancer Prevention 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 prevent colorectal cancer.
   (f) 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).
18847.1.  There is hereby established in the State Treasury the
California Colorectal Cancer Prevention Fund to receive contributions
made pursuant to Section 18847. 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 18847 to be transferred
to the California Colorectal Cancer Prevention Fund. The Controller
shall transfer from the Personal Income Tax Fund to the California
Colorectal Cancer Prevention Fund an amount not in excess of the sum
of the amounts designated by individuals pursuant to Section 18847
for payment into that fund.
18847.2.  All moneys transferred to the California Colorectal Cancer
Prevention 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) (1) To the State Department of Health Services for making
grants to foundations that qualify as exempt organizations under
Section 501(c)(3) of the Internal Revenue Code and whose mission is
the prevention and early detection of colorectal cancer.
   (2) Grants shall contribute toward the expansion of
community-based colorectal cancer education and culturally sensitive
and appropriate prevention activities targeted toward communities
that are disproportionately at risk or afflicted by colorectal
cancer.
   (3) No funds shall be released by the State Department of Health
Services until a grantee demonstrates project readiness to the
department's satisfaction.
18847.3.  (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
Colorectal Cancer Prevention 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 Colorectal Cancer 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 Colorectal Cancer Prevention 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.