California Revenue and Taxation Code 46252 – In making a determination, the board may offset overpayments for a …
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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.
(Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.)
Terms Used In California Revenue and Taxation Code 46252
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20