California Statutes
§ 38413. — 38413. (Added by Stats. 1976, Ch. 176.)
California § 38413.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 18.5.PART 18.5. TIMBER YIELD TAX
Ch. 5.CHAPTER 5. Determinations
Art. 2.ARTICLE 2. Deficiency Determinations
This text of California § 38413. (38413. (Added by Stats. 1976, Ch. 176.)) 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 § 38413. (2026).
Text
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. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 38451 and 38606.
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Legislative History
Added by Stats. 1976, Ch. 176.
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Bluebook (online)
California § 38413., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/38413..