BlackletterCalifornia law

Revenue and Taxation Code § 41081

ARTICLE 4. Determinations if No Return Made

Current as of September 28, 2026Rev. & Tax. Code, § 41081Official source ↗

Amended by Stats. 2021, Ch. 432, Sec. 85. (SB 824) Effective January 1, 2022.

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.