{"data":{"id":"us-ca/rtc-41072","jurisdiction":"us-ca","citation":"RTC § 41072","heading":"","body":"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.","path":["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.]"],"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":"a7f45b65d08a1658579d9cca2e57de1a947743c7467d3bfa2c08725665cd79fc","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41071","next":"us-ca/rtc-41073"},"notice":"GroundRules: Original legal text. Not legal advice."}