Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 24.: PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES/Ch. 3.: CHAPTER 3. Determinations/Art. 3.: ARTICLE 3. Determinations If No Return Made/§ 46252.
California Statutes

§ 46252. — 46252. (Added by Stats. 1991, Ch. 300, Sec. 6.)

California § 46252.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 24.PART 24. OIL SPILL RESPONSE, PREVENTION, AND ADMINISTRATION FEES
Ch. 3.CHAPTER 3. Determinations
Art. 3.ARTICLE 3. Determinations If No Return Made

This text of California § 46252. (46252. (Added by Stats. 1991, Ch. 300, Sec. 6.)) 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 § 46252. (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. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.
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California § 46252., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/46252..