California Revenue and Taxation Code ARTICLE 16 - General Provisions

• Section 18871.
  In implementing this chapter, all of the following requirements shall apply:(a) Unless otherwise specifically required by law, each voluntary contribution fund or account established by this...
• Section 18872.
  The Legislature finds and declares that it is important to inform taxpayers that they may make voluntary contributions to certain funds or programs, as provided...
• Section 18873.
  Notwithstanding any other law, all of the following requirements shall apply to any new voluntary tax contributions, including an extension of any existing voluntary tax...
• Section 18874.
  (a) Except as provided in subdivision (b) and notwithstanding any other law, the following shall apply to any voluntary tax contribution fund established by this chapter,...

Last modified: October 22, 2018