In making a determination the board 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
Showing this section's text as in effect on January 1, 2011 (in force January 1, 2011 – January 1, 2021). View current text →
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.