{"code":"RTC","codeName":"Revenue and Taxation Code","section":"41081","citation":"Rev. & Tax. Code, § 41081","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 4. Determinations if No Return Made [41080. - 41084.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-20/chapter-4/article-4"}],"history":"Amended by Stats. 2021, Ch. 432, Sec. 85.   (SB 824)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>In making a determination the department 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 department 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/determinations-if-no-return-made-41081","source":"California Legislative Information bulk export (pubinfo)"}