GroundRules
RTC § 41072
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT [41001. - 41176.]
- CHAPTER 4. Determination of Surcharge [41050. - 41099.]
- ARTICLE 3. Deficiency Determinations [41070. - 41078.]
In making a determination the department may offset overpayments for another period or periods, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.
Collected 2026-09-14T05:56:33Z. Source file · JSON