California § 5153 - Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenu
Full text of California Public Contract Code - PCC § 5153 — Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenu, with citation guidance and answers to common questions.
§ 5153. Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenu
Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenues pursuant to subdivision (a) of Section 26906.1 of the Government Code and those revenues are ultimately used to provide a refund of tax to the affected taxpayer or taxpayers, interest due to the taxpayer or taxpayers for the period that those funds were impounded shall be calculated and paid at the rate, or rates where the applicable rate fluctuated, earned by the county on those revenues during the period of impoundment.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 5153
What does Public Contract Code - PCC § 5153 cover?
Section 5153 ("Notwithstanding Sections 5150 and 5151, whenever the auditor has impounded revenu") 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 § 5153?
A common citation format is "Public Contract Code - PCC § 5153" (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 § 5153 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.