California § 42106 - For purposes of this section: (1)
Full text of California Public Contract Code - PCC § 42106 — For purposes of this section: (1), with citation guidance and answers to common questions.
§ 42106. For purposes of this section: (1)
(a) For purposes of this section: (1) âQuarterly local chargesâ means the total amount of local charges transmitted by the department to a city, county, or city and county for a calendar quarter. (2) âRefundâ means the amount of local charges deducted by the department from a cityâs, countyâs, or city and countyâs quarterly local charges in order to pay the cityâs, countyâs, or city and countyâs share of a local charge refund due to one taxpayer. (3) âOffset portionâ means that portion of the refund that exceeds the greater of fifty thousand dollars ($50,000) or 20 percent of the cityâs, countyâs, or city and countyâs quarterly local charges. (b) Except as provided in subdivision (c), if the department has deducted a refund from a cityâs, countyâs, or city and countyâs quarterly local charges which includes an offset portion, then the following provisions apply: (1) Within three months after the department has deducted an offset portion, the city, county, or city and county may request the department to transmit the offset portion to the city, county, or city and county. (2) As promptly as feasible after the department receives the cityâs, countyâs, or city and countyâs request, the department shall transmit to the city, county, or city and county the offset portion as part of the departmentâs periodic transmittal of local charges. (3) The department shall thereafter deduct a pro rata share of the offset portion from future transmittals of local charges to the city, county, or city and county over a period to be determined by the department, but not less than two calendar quarters and not more than eight calendar quarters, until the entire amount of the offset portion has been deducted. (c) The department shall not transmit the offset portion of the refund to the city, county, or city and county if that transmittal would reduce or delay either the departmentâs payment of the refund to the taxpayer or the departmentâs periodic transmittals of local charges to other cities, counties, or city and county.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 42106
What does Public Contract Code - PCC § 42106 cover?
Section 42106 ("For purposes of this section: (1)") 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 § 42106?
A common citation format is "Public Contract Code - PCC § 42106" (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 § 42106 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.