California Statutes
§ 38422. — 38422. (Added by Stats. 1976, Ch. 176.)
California·Code RTC Revenue 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. 3. ARTICLE 3. Determinations if No Return Made
In making a deterimination 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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California § 38422. (38422. (Added by Stats. 1976, Ch. 176.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1976, Ch. 176.