California Revenue and Taxation Code

§ 41072

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

RTC § 41072 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 4 · Art. 3

Statute text

View on leginfo.ca.gov

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

Legislative history

Amended by Stats. 2021, Ch. 432, Sec. 79. (SB 824) Effective January 1, 2022.