{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41072","citation":"Rev. & Tax. Code, § 41072","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 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20"},{"name":"CHAPTER 4. Determination of Surcharge [41050. - 41099.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-4"},{"name":"ARTICLE 3. Deficiency Determinations [41070. - 41078.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-4/article-3"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 79.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determinations-41072","source":"California Legislative Information bulk export (pubinfo)"}