California § 23503 - There shall be offset against the tax hereby imposed for any period the amount of
Full text of California Public Contract Code - PCC § 23503 — There shall be offset against the tax hereby imposed for any period the amount of, with citation guidance and answers to common questions.
§ 23503. There shall be offset against the tax hereby imposed for any period the amount of
There shall be offset against the tax hereby imposed for any period the amount of any tax imposed on the taxpayer under Chapter 2 for the same period. In the event that taxes, interest and penalties have been or shall be assessed against, paid by or collected from a taxpayer under this chapter, which assessment, payment or collection should have been made under Chapter 2, such taxes, interest and penalties shall be considered as having been assessed, paid or collected under Chapter 2 as of the date or dates they were made.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 23503
What does Public Contract Code - PCC § 23503 cover?
Section 23503 ("There shall be offset against the tax hereby imposed for any period the amount of") 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 § 23503?
A common citation format is "Public Contract Code - PCC § 23503" (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 § 23503 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.