{"data":{"id":"us-ca/rtc-41081","jurisdiction":"us-ca","citation":"RTC § 41081","heading":"","body":"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.","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 4. Determinations if No Return Made [41080. - 41084.]"],"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":"5d5de39ab20d687ee13d6c3169c4492b5e934c6f9477b253eaf64d41400a75ed","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-41080","next":"us-ca/rtc-41082"},"notice":"GroundRules: Original legal text. Not legal advice."}