California § 11596 - If any amount for taxes, penalty, and interest has been illegally determined eith
Full text of California Public Contract Code - PCC § 11596 — If any amount for taxes, penalty, and interest has been illegally determined eith, with citation guidance and answers to common questions.
§ 11596. If any amount for taxes, penalty, and interest has been illegally determined eith
If any amount for taxes, penalty, and interest has been illegally determined either by the person filing the return or by the board, the board shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the board. Any proposed determination by the board pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days prior to the effective date of that determination.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 11596
What does Public Contract Code - PCC § 11596 cover?
Section 11596 ("If any amount for taxes, penalty, and interest has been illegally determined eith") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 11596?
A common citation format is "Public Contract Code - PCC § 11596" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 11596 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.