Revenue and Taxation Code § 41072
‹ § 41071§ 41073 ›Open in browserleginfo ↗41072.
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.
(Amended by Stats. 2021, Ch. 432, Sec. 79. (SB 824) Effective January 1, 2022.)