Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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C

170.0000 COLLECTION OF TAX BY BOARD

Annotation 170.0041

(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.