California § 5086.2 - If the cancellation of taxes under this article will result in a refund, the audi
Full text of California Public Contract Code - PCC § 5086.2 — If the cancellation of taxes under this article will result in a refund, the audi, with citation guidance and answers to common questions.
§ 5086.2. If the cancellation of taxes under this article will result in a refund, the audi
If the cancellation of taxes under this article will result in a refund, the auditor shall either process the refund to the payer of the tax or notify the payer in writing of the requirements for obtaining a refund pursuant to Section 5097. The notice shall state that the payer of the tax is entitled to a refund and that a claim for a refund shall be filed, pursuant to Section 5097, within 60 days of the date of the notice. Notwithstanding Section 5097, a claim for a refund shall be deemed timely filed if it is filed within 60 days of the date of the notice.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 5086.2
What does Public Contract Code - PCC § 5086.2 cover?
Section 5086.2 ("If the cancellation of taxes under this article will result in a refund, the audi") 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 § 5086.2?
A common citation format is "Public Contract Code - PCC § 5086.2" (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 § 5086.2 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.