California § 6055 - A retailer is relieved from liability for sales tax that became due and payable,
Full text of California Public Contract Code - PCC § 6055 — A retailer is relieved from liability for sales tax that became due and payable,, with citation guidance and answers to common questions.
§ 6055. A retailer is relieved from liability for sales tax that became due and payable,
(a) A retailer is relieved from liability for sales tax that became due and payable, insofar as the measure of the tax is represented by accounts that have been found to be worthless and charged off for income tax purposes by the retailer or, if the retailer is not required to file income tax returns, charged off in accordance with generally accepted accounting principles. A retailer that has previously paid the tax may, under rules and regulations prescribed by the department, take as a deduction the amount found worthless and charged off by the retailer. If these accounts are thereafter in whole or in part collected by the retailer, the amount collected shall be included in the first return filed after the collection and the tax shall be paid with the return. (b) This section shall become operative on January 1, 2028.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 6055
What does Public Contract Code - PCC § 6055 cover?
Section 6055 ("A retailer is relieved from liability for sales tax that became due and payable,") 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 § 6055?
A common citation format is "Public Contract Code - PCC § 6055" (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 § 6055 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.