{"data":{"id":"us-ca/rtc-46252","jurisdiction":"us-ca","citation":"RTC § 46252","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 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES [46001. - 46751.]","CHAPTER 3. Determinations [46151. - 46357.]","ARTICLE 3. Determinations If No Return Made [46251. - 46255.]"],"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":"6f86f11060165d766385e9d4bc31b80441316e7a7f8edcbace7fa5e88f219c94","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-46251","next":"us-ca/rtc-46253"},"notice":"GroundRules: Original legal text. Not legal advice."}