Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 40073 — Deficiency Determinations
Cal. Rev. & Tax. Code § 40073
- 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.
Citator
Cal. Rev. & Tax. Code § 40073 — 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.