BlackletterCalifornia law

Revenue and Taxation Code § 41072

ARTICLE 3. Deficiency Determinations

Current as of September 28, 2026Rev. & Tax. Code, § 41072Official source ↗

Amended by Stats. 2021, Ch. 432, Sec. 79. (SB 824) Effective January 1, 2022.

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.