BlackletterCalifornia law

Revenue and Taxation Code § 40082

ARTICLE 4. Determinations If No Return Made

Current as of September 28, 2026Rev. & Tax. Code, § 40082Official source ↗

Added by Stats. 1974, Ch. 991.

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.