California § 8191 - If the department determines that any amount has been illegally determined to be
Full text of California Public Contract Code - PCC § 8191 — If the department determines that any amount has been illegally determined to be, with citation guidance and answers to common questions.
§ 8191. If the department determines that any amount has been illegally determined to be
If the department determines that any amount has been illegally determined to be due from any person either by the person filing the return or by the department, the department shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the department and the Controller. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 8191
What does Public Contract Code - PCC § 8191 cover?
Section 8191 ("If the department determines that any amount has been illegally determined to be") 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 § 8191?
A common citation format is "Public Contract Code - PCC § 8191" (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 § 8191 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.