DIVISION 2. OTHER TAXES 6001-61050›PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES 46001-46751›CHAPTER 3. Determinations 46151-46357›ARTICLE 3. Determinations If No Return Made 46251-46255

§ 46252

California Revenue and Taxation Code · 2020-11 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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)

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California Revenue and Taxation Code

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