California Statutes
§ 7714. — 7714. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)
California § 7714.
JurisdictionCalifornia
Code RTCRevenue 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
This text of California § 7714. (7714. (Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.)) 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 § 7714. (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. The interest on the underpayments and overpayments shall be computed in the manner set forth in Sections 7674 and 8130.
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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Repealed and added by Stats. 2000, Ch. 1053, Sec. 12.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.
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Bluebook (online)
California § 7714., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/7714..