GroundRules
RTC § 46252
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]
- CHAPTER 3. Determinations [46151. - 46357.]
- ARTICLE 3. Determinations If No Return Made [46251. - 46255.]
In making a determination, 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.
Collected 2026-09-14T05:56:33Z. Source file · JSON