California Revenue and Taxation Code ARTICLE 6 - California Alzheimer’s Disease and Related Research Fund

  • Section 18761.
    The Legislature finds and declares all of the following:(a) Alzheimer’s disease and related dementia disorders are devastating health conditions that cause a loss of intellectual functioning...
  • Section 18762.
    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...
  • Section 18763.
    (a) Any individual may designate on the tax return that a contribution in excess of the tax liability, if any, be made to the California Alzheimer’s...
  • Section 18764.
    There is in the State Treasury the California Alzheimer’s Disease and Related Disorders Research Fund to receive contributions made pursuant to Section 18763. The Franchise...
  • Section 18765.
    All money transferred to the California Alzheimer’s Disease and Related Disorders Research Fund, upon appropriation by the Legislature, shall be allocated as follows:(a) To the Franchise...
  • Section 18766.
    (a) Except as otherwise provided in paragraph (2) of subdivision (b), this article shall remain in effect only for taxable years beginning before January 1, 2020,...

Last modified: October 22, 2018