California Statutes
§ 41081. — 41081. (Amended by Stats. 2021, Ch. 432, Sec. 85.)
California·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. 4. ARTICLE 4. Determinations if No Return Made
In making a determination the department 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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California § 41081. (41081. (Amended by Stats. 2021, Ch. 432, Sec. 85.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2021, Ch. 432, Sec. 85. (SB 824) Effective January 1, 2022.