GroundRules
RTC § 41081
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 4. Determinations if No Return Made [41080. - 41084.]
In making a determination the department 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON