California Revenue and Taxation Code

§ 46252

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

RTC § 46252 Effective Aug 1, 1991Div. 2 · Part 24 · Ch. 3 · 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.