Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 19.: PART 19. ENERGY RESOURCES SURCHARGE LAW/Ch. 4.: CHAPTER 4. Determination of Surcharge/Art. 3.: ARTICLE 3. Deficiency Determinations/§ 40073.
California Statutes

§ 40073. — 40073. (Added by Stats. 1974, Ch. 991.)

California § 40073.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 19.PART 19. ENERGY RESOURCES SURCHARGE LAW
Ch. 4.CHAPTER 4. Determination of Surcharge
Art. 3.ARTICLE 3. Deficiency Determinations

This text of California § 40073. (40073. (Added by Stats. 1974, Ch. 991.)) 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 § 40073. (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.

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Legislative History

Added by Stats. 1974, Ch. 991.
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California § 40073., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/40073..