California Revenue and Taxation Code

§ 18771

RTC § 18771 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 3 · Art. 7

Statute text

(a)Any individual who is allowed the credit under subdivision (c) of Section 17054 may designate on the tax return that a contribution is being made in an amount not to exceed the amount of the credit, without regard to Section 17054.1, which is to be paid to the California Seniors Special Fund.

(b)The contribution may be made individually by each eligible signatory on the joint return who is allowed the credit under subdivision (c) of Section 17054.

(c)The individual’s return shall be treated as if no designation is made under this article if either of the following apply:

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Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.