California Revenue and Taxation Code

§ 12414

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

RTC § 12414Div. 2 · Part 7 · Ch. 4 · Art. 2

Statute text

View on leginfo.ca.gov

In making an initial assessment the board may offset an overpayment for one calendar year against an underpayment for another calendar year, against penalties, and against any interest on an underpayment.

Legislative history

Added by Stats. 1961, Ch. 740.