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Cal. Rev. & Tax. Code § 41072

Deficiency Determinations

Redline — January 1, 2011 → current.View current text →
Current — January 1, 2021
As of January 1, 2011
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.
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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.