California § 72072.5 - The taxes imposed by this article shall be collected, insofar as practicable, at
Full text of California Public Contract Code - PCC § 72072.5 — The taxes imposed by this article shall be collected, insofar as practicable, at, with citation guidance and answers to common questions.
§ 72072.5. The taxes imposed by this article shall be collected, insofar as practicable, at
The taxes imposed by this article shall be collected, insofar as practicable, at the same time as, and along with, the charges made in accordance with the regular billing practice of the service supplier. If the amount paid by a service user to a service supplier is less than the full amount of the charge and the tax which has accrued for the billing period, a proportionate share of both the charge and the tax shall be deemed to have been paid.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 72072.5
What does Public Contract Code - PCC § 72072.5 cover?
Section 72072.5 ("The taxes imposed by this article shall be collected, insofar as practicable, at") 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 § 72072.5?
A common citation format is "Public Contract Code - PCC § 72072.5" (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 § 72072.5 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.