Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Chapter 3. Determinations

Article 3. Determinations If No Return Made

Section 46252

46252. 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.