California § 32402.3 - A claim for refund that is otherwise valid under Section 32402 that is made in th
Full text of California Public Contract Code - PCC § 32402.3 — A claim for refund that is otherwise valid under Section 32402 that is made in th, with citation guidance and answers to common questions.
§ 32402.3. A claim for refund that is otherwise valid under Section 32402 that is made in th
(a) A claim for refund that is otherwise valid under Section 32402 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination. (b) For purposes of this section, âamount of tax determinedâ means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 32271), Article 3 (commencing with Section 32291), or Article 5 (commencing with Section 32311) of Chapter 6. (c) This section shall apply to all claims for refund on or after the effective date of the act adding this section.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 32402.3
What does Public Contract Code - PCC § 32402.3 cover?
Section 32402.3 ("A claim for refund that is otherwise valid under Section 32402 that is made in th") 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 § 32402.3?
A common citation format is "Public Contract Code - PCC § 32402.3" (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 § 32402.3 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.