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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 18700-18901.9.3›ARTICLE 9.5. Designations to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund 18805-18808

§ 18806

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

There is in the State Treasury the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18805. 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 which taxpayers have designated pursuant to Section 18805 to be transferred to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18805 for payment into that fund. It is the intent of the Legislature that the tax return for the 1999 taxable year include a space for the California Peace Officer Memorial Foundation Voluntary Tax Contribution Fund.

(Amended by Stats. 2020, Ch. 173, Sec. 9. (AB 2068) Effective January 1, 2021. Repealed on January 1, 2028, pursuant to Section 18808.)

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California Revenue and Taxation Code

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