Rev. & Tax. Code, § 46252 · Article 3. Determinations If No Return Made

Rev. & Tax. Code, § 46252

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.

Notes and commentary — not statutory text

History

Added by Stats. 1991, Ch. 300, Sec. 6. Effective August 1, 1991.

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=46252.
Text hash: sha256 6f86f11060165d766385e9d4bc31b80441316e7a7f8edcbace7fa5e88f219c94
Composed by: compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.