GroundRules
RTC § 12414
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 7. INSURANCE TAXATION [12001. - 13170.]
- CHAPTER 4. Assessment and Effect of Tax [12301. - 12495.]
- ARTICLE 2. Initial Assessments [12411. - 12414.]
In making an initial assessment the board may offset an overpayment for one calendar year against an underpayment for another calendar year, against penalties, and against any interest on an underpayment.
Collected 2026-09-14T05:56:33Z. Source file · JSON