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.
Cal. Rev. & Tax. Code § 40073
Deficiency Determinations
Added by Stats. 1974, Ch. 991.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.