California § 16851 - No refund shall be allowed or made after four years from the last day prescribed
Full text of California Public Contract Code - PCC § 16851 — No refund shall be allowed or made after four years from the last day prescribed, with citation guidance and answers to common questions.
§ 16851. No refund shall be allowed or made after four years from the last day prescribed
No refund shall be allowed or made after four years from the last day prescribed for filing the return or after one year from the date of the overpayment, whichever period expires the later, unless before the expiration of such period a claim therefor is filed by the taxpayer, or unless before the expiration of such period the Controller makes a refund. A claim for refund may be filed in such form as the Controller may prescribe, and the Controller shall allow or deny the claim, in whole or in part, and mail a notice of such determination to the claimant at the address stated on the claim.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 16851
What does Public Contract Code - PCC § 16851 cover?
Section 16851 ("No refund shall be allowed or made after four years from the last day prescribed") 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 § 16851?
A common citation format is "Public Contract Code - PCC § 16851" (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 § 16851 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.