California § 19107 - Where an overpayment is made by any individual for any year, and a deficiency is
Full text of California Public Contract Code - PCC § 19107 — Where an overpayment is made by any individual for any year, and a deficiency is, with citation guidance and answers to common questions.
§ 19107. Where an overpayment is made by any individual for any year, and a deficiency is
Where an overpayment is made by any individual for any year, and a deficiency is owing from the spouse of the taxpayer for the same year, and both spouses notify the Franchise Tax Board in writing prior to the expiration of the time within which credit for the overpayment may be allowed that the overpayment may be credited against the deficiency, no interest shall be assessed on that portion of the deficiency as is extinguished by the credit for the period of time subsequent to the date the overpayment was made.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19107
What does Public Contract Code - PCC § 19107 cover?
Section 19107 ("Where an overpayment is made by any individual for any year, and a deficiency is") 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 § 19107?
A common citation format is "Public Contract Code - PCC § 19107" (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 § 19107 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.