§ 18881 The Legislature finds and declares all of the …
§ 18882 (a) For taxable years beginning on or after January 1, 2024, and …
§ 18883 There is hereby established in the State Treasury the California ALS …
§ 18884 (a) Notwithstanding Section 13340 of the Government Code, all …
§ 18885 (a) Except as otherwise provided in subdivision (b), this …

Terms Used In California Codes > Revenue and Taxation Code > Division 2 > Part 10.2 > Chapter 3 > Article 17 - California ALS Research Network Voluntary Tax Contribution Fund

  • ammunition: includes , but is not limited to, any bullet, cartridge, magazine, clip, speed loader, autoloader, ammunition feeding device, or projectile capable of being fired from a firearm with a deadly consequence. See California Penal Code 16150
  • board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20
  • Controller: means the State Controller. See California Revenue and Taxation Code 21
  • firearm: includes the frame or receiver of the weapon, including both a completed frame or receiver, or a firearm precursor part:

    California Penal Code 16520

  • handgun: means any pistol, revolver, or firearm capable of being concealed upon the person. See California Penal Code 16640
  • machinegun: means any weapon that shoots, is designed to shoot, or can readily be restored to shoot, automatically more than one shot, without manual reloading, by a single function of the trigger. See California Penal Code 16880
  • person: includes a corporation as well as a natural person. See California Penal Code 7