California § 19110 - When the correction of an erroneous inclusion or deduction of an item or items in
Full text of California Public Contract Code - PCC § 19110 — When the correction of an erroneous inclusion or deduction of an item or items in, with citation guidance and answers to common questions.
§ 19110. When the correction of an erroneous inclusion or deduction of an item or items in
(a) When the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a trust, estate, parent, or spouse for any year results in an overpayment for that year by the trust, estate, parent, or spouse, and also results in a deficiency for the same year for a grantor of the trust or beneficiary of the estate or trust, or child of the parent, or spouse of the child, or the spouse of the spouse, the overpayment, if the period within which credit for the overpayment may be allowed has not expired, shall be credited on the deficiency, if the period within which the deficiency may be proposed has not expired, and the balance, if any, shall be credited or refunded. No interest shall be assessed on the portion of the deficiency as is extinguished by the credit for the period of time subsequent to the date the overpayment was made. (b) When the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a grantor of a trust, beneficiary of an estate or trust, a child, or spouse of the child, or a spouse for any year results in an overpayment for that year by the grantor, beneficiary, child, or spouse, and also results in a deficiency for the same year for the grantorâs or beneficiaryâs trust, the beneficiaryâs estate, the childâs parent, or spouse of the child, or the beneficiaryâs spouse, the overpayment, if the period within which credit for the overpayment may be allowed has not expired, shall be credited on the deficiency, if the period within which the deficiency may be proposed has not expired, and the balance, if any, shall be credited or refunded. No interest shall be assessed on the portion of the deficiency as is extinguished by the credit for the period of time subsequent to the date the overpayment was made. (c) Subdivisions (a) and (b) are not intended, nor shall they be construed as a limitation on the Franchise Tax Boardâs right to offset or recoup barred assessments against overpayments.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19110
What does Public Contract Code - PCC § 19110 cover?
Section 19110 ("When the correction of an erroneous inclusion or deduction of an item or items in") 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 § 19110?
A common citation format is "Public Contract Code - PCC § 19110" (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 § 19110 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.