California Revenue and Taxation Code

§ 18851

RTC § 18851 Effective Jan 1, 2018Div. 2 · Part 10.2 · Ch. 3 · Art. 14

Statute text

(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 established by Section 18852. 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 shall be made for any taxable year on the original 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.

…

Legislative history

Amended by Stats. 2017, Ch. 723, Sec. 2. (SB 61) Effective January 1, 2018. Inoperative on or before January 1, 2026, as provided in Section 18855. Repealed on or before December 1, 2026, pursuant to Section 18855.