Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 7.: PART 7. INSURANCE TAXATION/Ch. 4.: CHAPTER 4. Assessment and Effect of Tax/Art. 2.: ARTICLE 2. Initial Assessments/§ 12414.
California Statutes

§ 12414. — 12414. (Added by Stats. 1961, Ch. 740.)

California § 12414.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 7.PART 7. INSURANCE TAXATION
Ch. 4.CHAPTER 4. Assessment and Effect of Tax
Art. 2.ARTICLE 2. Initial Assessments

This text of California § 12414. (12414. (Added by Stats. 1961, Ch. 740.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 12414. (2026).

Text

In making an initial assessment the board may offset an overpayment for one calendar year against an underpayment for another calendar year, against penalties, and against any interest on an underpayment.

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Legislative History

Added by Stats. 1961, Ch. 740.
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California § 12414., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/12414..