Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 20.: PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT/Ch. 4.: CHAPTER 4. Determination of Surcharge/Art. 3.: ARTICLE 3. Deficiency Determinations/§ 41072.
California Statutes

§ 41072. — 41072. (Amended by Stats. 2021, Ch. 432, Sec. 79.)

California § 41072.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 20.PART 20. EMERGENCY TELEPHONE USERS SURCHARGE ACT
Ch. 4.CHAPTER 4. Determination of Surcharge
Art. 3.ARTICLE 3. Deficiency Determinations

This text of California § 41072. (41072. (Amended by Stats. 2021, Ch. 432, Sec. 79.)) 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 § 41072. (2026).

Text

In making a determination the department may offset overpayments for another period or periods, against underpayments for another period or periods, against penalties, and against the interest on the underpayments.

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Legislative History

Amended by Stats. 2021, Ch. 432, Sec. 79. (SB 824) Effective January 1, 2022.
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California § 41072., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/41072..