{"data":{"id":"us-ca/rtc-12426","jurisdiction":"us-ca","citation":"RTC § 12426","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"99f25f9c110e45c66129e86a32afeeda393afecc97d3bb924afcd10bc7a1f915","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-12425","next":"us-ca/rtc-12427"},"notice":"GroundRules: Original legal text. Not legal advice."}