DIVISION 2. OTHER TAXES 6001-60709›PART 19. ENERGY RESOURCES SURCHARGE LAW 40001-40216›CHAPTER 4. Determination of Surcharge 40051-40105›ARTICLE 4. Determinations If No Return Made 40081-40085

§ 40082

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1974, Ch. 991.)

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California Revenue and Taxation Code

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