Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 19. ENERGY RESOURCES SURCHARGE LAW [40001 - 40216]
( Part 19 added by Stats. 1974, Ch. 991. ) CHAPTER 4. Determination of Surcharge [40051 - 40105]
( Chapter 4 added by Stats. 1974, Ch. 991. ) ARTICLE 3. Deficiency Determinations [40071 - 40079]
( Article 3 added by Stats. 1974, Ch. 991. ) 40073.
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.
(Added by Stats. 1974, Ch. 991.)