California § 16860 - Within four years from the last date prescribed for filing the return or within o
Full text of California Public Contract Code - PCC § 16860 — Within four years from the last date prescribed for filing the return or within o, with citation guidance and answers to common questions.
§ 16860. Within four years from the last date prescribed for filing the return or within o
Within four years from the last date prescribed for filing the return or within one year from the date the tax was paid, or within 90 days after a determination under Section 16851 is issued, whichever is later, any person who has paid the tax may bring an action against the state in the superior court having jurisdiction to have the tax refunded, in whole or in part.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 16860
What does Public Contract Code - PCC § 16860 cover?
Section 16860 ("Within four years from the last date prescribed for filing the return or within o") 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 § 16860?
A common citation format is "Public Contract Code - PCC § 16860" (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 § 16860 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.