{"code":"RTC","codeName":"Revenue and Taxation Code","section":"40073","citation":"Rev. & Tax. Code, § 40073","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19"},{"name":"CHAPTER 4. Determination of Surcharge [40051. - 40105.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-4"},{"name":"ARTICLE 3. Deficiency Determinations [40071. - 40079.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-19/chapter-4/article-3"}],"history":"Added by Stats. 1974, Ch. 991.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determinations-40073","source":"California Legislative Information bulk export (pubinfo)"}