California Revenue and Taxation Code

§ 41081

RTC § 41081 Effective Jan 1, 2022Div. 2 · Part 20 · Ch. 4 · Art. 4

Statute text

In making a determination the department 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

Amended by Stats. 2021, Ch. 432, Sec. 85. (SB 824) Effective January 1, 2022.