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DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 3. Voluntary Contributions 18730-18917›ARTICLE 6. California Alzheimer’s Disease and Related Dementia Research Voluntary Tax Contribution Fund 18761-18766

§ 18762

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

For the purposes of this article, “research” shall include, but not be limited to, expenditures to develop and advance the understanding, techniques, and modalities effective in the care, treatment, and cure of Alzheimer’s victims and their families.

(Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31. Inoperative on date prescribed in Section 18766. Repealed on or before December 1, 2025, pursuant to Section 18766.)

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California Revenue and Taxation Code

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