California § 72072.12 - Notwithstanding the provisions of Section 72072.11, a service supplier may claim
Full text of California Public Contract Code - PCC § 72072.12 — Notwithstanding the provisions of Section 72072.11, a service supplier may claim, with citation guidance and answers to common questions.
§ 72072.12. Notwithstanding the provisions of Section 72072.11, a service supplier may claim
Notwithstanding the provisions of Section 72072.11, a service supplier may claim a refund or take as credit against taxes collected and remitted the amount overpaid, paid more than once, or erroneously or illegally collected or received when it is established in a manner prescribed by the board that the service user from whom the tax has been collected did not owe the tax; provided, however, that neither a refund nor a credit shall be allowed unless the amount of the tax so collected has either been refunded to the service user or credited to charges subsequently payable by the service user to the person required to collect and remit.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 72072.12
What does Public Contract Code - PCC § 72072.12 cover?
Section 72072.12 ("Notwithstanding the provisions of Section 72072.11, a service supplier may claim") 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 § 72072.12?
A common citation format is "Public Contract Code - PCC § 72072.12" (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 § 72072.12 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.