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 25. Schools Not Prisons Voluntary Tax Contribution Fund 18910-18913
§ 18911
California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California
There is hereby established in the State Treasury the Schools Not Prisons Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18910. 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 18910 to be transferred to the Schools Not Prisons Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Schools Not Prisons Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18910 for payment into that fund.
(Added by Stats. 2018, Ch. 441, Sec. 1. (AB 2944) Effective January 1, 2019. Inoperative on date prescribed in Section 18913. Repealed, pursuant to Section 18913, on December 1 following inoperative date.)
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