California Statutes
§ 12414. — 12414. (Added by Stats. 1961, Ch. 740.)
California·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
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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California § 12414. (12414. (Added by Stats. 1961, Ch. 740.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1961, Ch. 740.