California Statutes
§ 7714. — 7714. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 2. PART 2. MOTOR VEHICLE FUEL TAX LAW·Ch. 5. CHAPTER 5. Determinations and Payments·Art. 6. ARTICLE 6. Redeterminations
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 the underpayments and overpayments shall be computed in the manner set forth in Sections 7674 and 8130.
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California § 7714. (7714. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Repealed and added by Stats. 2000, Ch. 1053, Sec. 12. Effective January 1, 2001. Operative January 1, 2002, by Sec. 53 of Ch. 1053.