California § 19054 - If on any return or claim for refund of taxes imposed under Part 10 (commencing w
Full text of California Public Contract Code - PCC § 19054 — If on any return or claim for refund of taxes imposed under Part 10 (commencing w, with citation guidance and answers to common questions.
§ 19054. If on any return or claim for refund of taxes imposed under Part 10 (commencing w
(a) If on any return or claim for refund of taxes imposed under Part 10 (commencing with Section 17001) or Part 11 (commencing with Section 23001), there is an overstatement of the credit for income tax withheld, or of the amount paid as estimated income tax, the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Franchise Tax Board in the same manner as is provided by Section 19051 in the case of a mathematical error appearing on the return. (b) No unpaid amount of estimated tax under Section 19025 or 19136 shall be assessed.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19054
What does Public Contract Code - PCC § 19054 cover?
Section 19054 ("If on any return or claim for refund of taxes imposed under Part 10 (commencing w") 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 § 19054?
A common citation format is "Public Contract Code - PCC § 19054" (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 § 19054 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.