California § 19164.1 - Any understatement determined pursuant to subdivision (a) of Section 19164 (relat

Full text of California Public Contract Code - PCC § 19164.1 — Any understatement determined pursuant to subdivision (a) of Section 19164 (relat, with citation guidance and answers to common questions.

§ 19164.1. Any understatement determined pursuant to subdivision (a) of Section 19164 (relat

(a) Any understatement determined pursuant to subdivision (a) of Section 19164 (relating to the accuracy-related penalty) may not include amounts that are attributable to the credit allowed under Section 17052.2 (relating to the teacher retention tax credit). (b) This section applies only to tax credits claimed under Section 17052.2 for taxable years beginning on or after January 1, 2000, and before January 1, 2001.

Source: official California text · Last verified 2026-08-27

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Frequently Asked Questions About California § 19164.1

What does Public Contract Code - PCC § 19164.1 cover?

Section 19164.1 ("Any understatement determined pursuant to subdivision (a) of Section 19164 (relat") 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 § 19164.1?

A common citation format is "Public Contract Code - PCC § 19164.1" (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 § 19164.1 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.