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California · Through 2026-09-13

RTC § 18857.1

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Where this section sits in the code
  1. Revenue and Taxation Code - RTC
  2. DIVISION 2. OTHER TAXES [6001. - 61050.]
  3. PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]
  4. CHAPTER 3. Voluntary Contributions [18700. - 18901.9.3.]
  5. ARTICLE 14.5. Mental Health Crisis Prevention Voluntary Tax Contribution Fund [18857. - 18857.3.]

There is hereby established in the State Treasury the Mental Health Crisis Prevention Voluntary Tax Contribution Fund to receive contributions made pursuant to Section 18857. 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 18857 to be transferred to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund. The Controller shall transfer from the Personal Income Tax Fund to the Mental Health Crisis Prevention Voluntary Tax Contribution Fund an amount not in excess of the sum of the amounts designated by individuals pursuant to Section 18857 for payment into that fund.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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