Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
170.0000 COLLECTION OF TAX BY BOARD
(a) IN GENERAL
170.0041 Offset. Amounts of tax and interest owed to the Board may be collected by means of offset pursuant to Government Code section 12419.4 against amounts owed to the tax debtor by the state even though collection is barred by the limitations of sections 6701, 6702, 6711, 6757, or 6796 of the Revenue and Taxation code. 4/1/80.