Cal. Rev. & Tax. Code § 41072

Current through the 2023 Legislative Session.

Section 41072 - Offset

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.

Ca. Rev. and Tax. Code § 41072

Amended by Stats 2021 ch 432 (SB 824),s 79, eff. 1/1/2022.

Added by Stats. 1976, Ch. 443.