California § 996 - Returnable containers shall be assessed only to the person in possession thereof
Full text of California Public Contract Code - PCC § 996 — Returnable containers shall be assessed only to the person in possession thereof, with citation guidance and answers to common questions.
§ 996. Returnable containers shall be assessed only to the person in possession thereof
(a) Returnable containers shall be assessed only to the person in possession thereof on the lien date, provided such person is not under a legally enforceable duty to return the containers for reuse. For the purpose of this section, a person is not under a legally enforceable duty to return returnable containers for reuse merely because such person has the right to return such containers at his election for a sum of money equal to the deposit or similar charge paid by him upon his acquisition of the containers. (b) If a deposit or similar charge is paid by the buyer of the contents with respect to returnable containers assessable in the manner provided by this section, the cash value of such returnable containers after initial use shall be the cost of such containers, less depreciation, but shall not be less than the deposit or similar charge. (c) As used in this section the term âreturnable containersâ means containers used to package soft drink beverages and of a kind customarily returned by the buyer of the contents for reuse.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 996
What does Public Contract Code - PCC § 996 cover?
Section 996 ("Returnable containers shall be assessed only to the person in possession thereof") 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 § 996?
A common citation format is "Public Contract Code - PCC § 996" (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 § 996 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.