Revenue and Taxation Code section 18702

(a)

Notwithstanding Section 13340 of the Government Code, all moneys in the Parkinson’s Disease Research Voluntary Tax Contribution Fund shall be continuously appropriated, without regard to fiscal year, as follows:

(1)

To the Franchise Tax Board and the Controller for reimbursement of all costs incurred by the Franchise Tax Board and the Controller in connection with their duties under this article.

(2)

The revenues remaining, after allocation pursuant to paragraph (1), to the State Department of Public Health for the purposes of administering the Richard Paul Hemann Parkinson’s Disease Program pursuant to Chapter 1.6 (commencing with Section 103870) of Part 2 of Division 102 of the Health and Safety Code.

(b)

The State Department of Public Health shall comply with the internet website reporting requirements described in Section 18873.

Source: Section 18702, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=RTC§ionNum=18702.­ (updated Jan. 1, 2026; accessed Dec. 15, 2025).

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Verified:
Dec. 15, 2025

§ 18702's source at ca​.gov