California Legal Codes and Statutes

§ 40082

Added by Stats. 1974, Ch. 991.

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.

Cite this section

Cal. Rev. & Tax. Code § 40082 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-19-energy-resources-surcharge-law/chapter-4-determination-of-surcharge/article-4-determinations-if-no-return-made/section-40082

Other sections in Article 4 - Determinations If No Return Made

§ 40081§ 40082§ 40083§ 40084§ 40085

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