California Revenue and Taxation Code

§ 18720

RTC § 18720 Effective Jan 1, 2026Div. 2 · Part 10.2 · Ch. 3 · Art. 3

Statute text

(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, established pursuant to Section 18721. That designation is to be used as a voluntary checkoff 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 under subdivision (a) shall be made for any taxable year on the original return for that taxable year, and once made shall be irrevocable. In the event that 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.

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Legislative history

Added by Stats. 2025, Ch. 63, Sec. 2. (AB 703) Effective January 1, 2026. Inoperative on date prescribed in Section 18723. Repealed, pursuant to Section 18723, on December 1 following inoperative date.