Rev. & Tax. Code, § 38413 · Article 2. Deficiency Determinations

Rev. & Tax. Code, § 38413

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

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 38451 and 38606.

Notes and commentary — not statutory text

History

Added by Stats. 1976, Ch. 176.

Source of truth

Edition: As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Official file: https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC&sectionNum=38413.
Text hash: sha256 6a89dde3ce9cbf500a52b673f2cc5bd9cc0e28a675ffef3c4160d6859e236a46
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Revenue and Taxation Code

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