California Revenue and Taxation Code

§ 40073

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 40073Div. 2 · Part 19 · Ch. 4 · Art. 3

Statute text

View on leginfo.ca.gov

In making a determination the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.

Legislative history

Added by Stats. 1974, Ch. 991.