California § 12978 - No credit or refund shall be allowed or approved after four years after April 1st
Full text of California Public Contract Code - PCC § 12978 — No credit or refund shall be allowed or approved after four years after April 1st, with citation guidance and answers to common questions.
§ 12978. No credit or refund shall be allowed or approved after four years after April 1st
No credit or refund shall be allowed or approved after four years after April 1st of the year following the year for which the overpayment was made, or with respect to a deficiency assessment made under Article 3 (commencing with Section 12421) of Chapter 4 after six months from the date the deficiency assessment becomes final, or after six months from the date of the overpayment, whichever period expires the later, unless a claim therefor is filed with the commissioner or the board within that period.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 12978
What does Public Contract Code - PCC § 12978 cover?
Section 12978 ("No credit or refund shall be allowed or approved after four years after April 1st") 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 § 12978?
A common citation format is "Public Contract Code - PCC § 12978" (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 § 12978 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.