California § 12419.3.3 - Notwithstanding any other provision of this article, for taxable years beginning
Full text of California Public Contract Code - PCC § 12419.3.3 — Notwithstanding any other provision of this article, for taxable years beginning, with citation guidance and answers to common questions.
§ 12419.3.3. Notwithstanding any other provision of this article, for taxable years beginning
(a) Notwithstanding any other provision of this article, for taxable years beginning on or after January 1, 2024, the Controller shall not offset delinquent accounts against the personal income tax refunds of an individual who received the earned income tax credit under Section 17052 of the Revenue and Taxation Code, the young child tax credit under Section 17052.1 of the Revenue and Taxation Code, or the foster youth tax credit under Section 17052.2 of the Revenue and Taxation Code, for the taxable year. (b) This section shall not apply to delinquent accounts for the nonpayment of child or family support.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 12419.3.3
What does Public Contract Code - PCC § 12419.3.3 cover?
Section 12419.3.3 ("Notwithstanding any other provision of this article, for taxable years beginning") 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 § 12419.3.3?
A common citation format is "Public Contract Code - PCC § 12419.3.3" (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 § 12419.3.3 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.