GroundRules
RTC § 12426
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 3. Deficiency Assessments [12421. - 12435.]
In making a deficiency 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