Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Emergency Telephone Users Surcharge Law

CHAPTER 4. DETERMINATION OF SURCHARGE

Article 4. Determinations If No Return Made

Section 41081

41081. 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.