Rev. & Tax. Code, § 6512 · Article 3. Determinations if No Return Made

Rev. & Tax. Code, § 6512

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 6591 and 6907.

Notes and commentary — not statutory text

History

Added by Stats. 1941, Ch. 36.

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=6512.
Text hash: sha256 c4dc430da326021fa5a5ce635c85f2a32ab22b2d61099c959fc668cfeab3f6ff
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Revenue and Taxation Code

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