California § 17156.1 - Section 304(a) as added by Public Law 114-113, which is codified as Section 139F
Full text of California Public Contract Code - PCC § 17156.1 — Section 304(a) as added by Public Law 114-113, which is codified as Section 139F, with citation guidance and answers to common questions.
§ 17156.1. Section 304(a) as added by Public Law 114-113, which is codified as Section 139F
(a) Section 304(a) as added by Public Law 114-113, which is codified as Section 139F of the Internal Revenue Code, relating to certain amounts received by wrongfully incarcerated individuals, shall apply. (b) This section shall apply to taxable years beginning before, on, or after January 1, 2018. (c) If the credit or refund of any overpayment of tax resulting from the application of this section to a period before January 1, 2018, is prevented as of such date by the operation of any law or rule of law (including res judicata), such credit or refund may nevertheless be allowed or made if the claim therefor is filed before the close of the one-year period beginning on January 1, 2018.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 17156.1
What does Public Contract Code - PCC § 17156.1 cover?
Section 17156.1 ("Section 304(a) as added by Public Law 114-113, which is codified as Section 139F") 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 § 17156.1?
A common citation format is "Public Contract Code - PCC § 17156.1" (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 § 17156.1 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.