BlackletterCalifornia law

Revenue and Taxation Code § 46252

ARTICLE 3. Determinations If No Return Made

Current as of September 28, 2026Rev. & Tax. Code, § 46252Official source ↗

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

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.