California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 20. EMERGENCY TELEPHONE USERS SURCHARGE LAW |
Chapter 4. Determination of Surcharge |
ARTICLE 4. Determinations if No Return Made |
Section 41081.
Latest version.
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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.
(Added by Stats. 1976, Ch. 443.)