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.
Cal. Rev. & Tax. Code § 41072
Deficiency Determinations
Amended by Stats. 2021, Ch. 432, Sec. 79
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.