§ 46252
36 words·~1 min read·
/ca/revenue-and-taxation-code/46252A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.