2019 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 10.2 - ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS
CHAPTER 3 - Voluntary Contributions
ARTICLE 25 - Organ and Tissue Donor Registry Voluntary Tax Contribution Fund
Section 18907.1.
There is hereby established in the State Treasury the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18907. 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 18907 to be transferred to the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Organ and Tissue Donor Registry Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18907 for payment into that fund.
(Added by Stats. 2018, Ch. 276, Sec. 1. (AB 2096) Effective January 1, 2019. Inoperative on date prescribed in Section 18857.4. Repealed, pursuant to Section 18907.4, on December 1 following inoperative date.)
