GroundRules
RTC § 38422
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 18.5. TIMBER YIELD TAX [38101. - 38908.]
- CHAPTER 5. Determinations [38401. - 38455.]
- ARTICLE 3. Determinations if No Return Made [38421. - 38425.]
In making a deterimination 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON