California Revenue and Taxation Code ARTICLE 1 - State Children’s Trust Fund

• Section 18701.
  (a) An individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the State Children’s...
• Section 18702.
  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...
• Section 18703.
  All money transferred to the State Children’s Trust Fund pursuant to this article, upon appropriation by the Legislature, shall be allocated as follows:(a) To the Franchise...
• Section 18704.
  It is the intent of the Legislature that this article creates an additional source of funding for a specified purpose. The funds generated by this...
• Section 18705.
  (a) Except as otherwise provided in paragraph (2) of subdivision (b), this article shall remain in effect only until January 1 of the fifth taxable year...

Last modified: October 22, 2018