Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Energy Resources Surcharge Law

CHAPTER 4. DETERMINATION OF SURCHARGE

Article 3. Deficiency Determinations

Section 40073

40073. Offsets. 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.