California § 23204 - No credit under this article shall be allowed or made after four years from the l
Full text of California Public Contract Code - PCC § 23204 — No credit under this article shall be allowed or made after four years from the l, with citation guidance and answers to common questions.
§ 23204. No credit under this article shall be allowed or made after four years from the l
(a) No credit under this article shall be allowed or made after four years from the last day prescribed for filing the return for the taxable year of dissolution or withdrawal, or within the periods prescribed under Article 1 of Chapter 22, whichever period expires the latest, unless before the expiration of such period a claim therefor is filed by the taxpayer. (b) Notwithstanding the provisions of Section 23204(a), no credit under this article shall be allowed or made to a taxpayer which has been suspended for a period of four continuous years beginning on or after January 1, 1975.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 23204
What does Public Contract Code - PCC § 23204 cover?
Section 23204 ("No credit under this article shall be allowed or made after four years from the l") 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 § 23204?
A common citation format is "Public Contract Code - PCC § 23204" (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 § 23204 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.