California § 19354 - If the amount allowable as a credit under Section 19002 (relating to credit for t
Full text of California Public Contract Code - PCC § 19354 — If the amount allowable as a credit under Section 19002 (relating to credit for t, with citation guidance and answers to common questions.
§ 19354. If the amount allowable as a credit under Section 19002 (relating to credit for t
If the amount allowable as a credit under Section 19002 (relating to credit for tax withheld) and the amount, if any, allowable as a refundable tax credit (including the Child and Dependent Care Credit allowable under Section 17052.6) exceeds the tax imposed by Part 10 (commencing with Section 17001), against which the credits are allowable, the amount of the excess shall be considered an overpayment.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 19354
What does Public Contract Code - PCC § 19354 cover?
Section 19354 ("If the amount allowable as a credit under Section 19002 (relating to credit for t") 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 § 19354?
A common citation format is "Public Contract Code - PCC § 19354" (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 § 19354 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.