DIVISION 2. OTHER TAXES 6001-61050›PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT 41001-41176›CHAPTER 4. Determination of Surcharge 41050-41099›ARTICLE 3. Deficiency Determinations 41070-41078

§ 41072

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California

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.

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

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California Revenue and Taxation Code

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