California Statutes
§ 6483. — 6483. (Added by Stats. 1941, Ch. 36.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 1. PART 1. SALES AND USE TAXES·Ch. 5. CHAPTER 5. Determinations·Art. 2. ARTICLE 2. Deficiency Determinations
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. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 6591 and 6907.
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California § 6483. (6483. (Added by Stats. 1941, Ch. 36.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1941, Ch. 36.