{"data":{"id":"us-ca/rtc-40082","jurisdiction":"us-ca","citation":"RTC § 40082","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 19. ENERGY RESOURCES SURCHARGE LAW [40001. - 40216.]","CHAPTER 4. Determination of Surcharge [40051. - 40105.]","ARTICLE 4. Determinations If No Return Made [40081. - 40085.]"],"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":"4ba0a5f0526f9754437ca9bc1ffbc53f97a44bd822687bc81d9272ba38f1ced4","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-40081","next":"us-ca/rtc-40083"},"notice":"GroundRules: Original legal text. Not legal advice."}