California Revenue and Taxation Code 12426 – In making a deficiency assessment the board may offset an overpayment …
Current as of: 2024 | Check for updates
|
Other versions
In making a deficiency assessment the board may offset an overpayment for one calendar year against an underpayment for another calendar year, against penalties and against any interest on an underpayment.
(Added by Stats. 1961, Ch. 740.)
Terms Used In California Revenue and Taxation Code 12426
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20