Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 38413 — Deficiency Determinations
Cal. Rev. & Tax. Code § 38413
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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. The interest on underpayments and overpayments…
Citator
Cal. Rev. & Tax. Code § 38413 — Deficiency Determinations is in force in the current edition of the Code, and nothing recorded condemns it.
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. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 38451 and 38606.