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Cal. Revenue and Taxation Code § 46252

Cal. Revenue and Taxation Code § 46252

California · California Revenue and Taxation Code · Status: effective · Effective 1991-08-01

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Cal. Revenue and Taxation Code § 46252, California, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/923932
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In making a determination, the board may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.