Revenue and Taxation Code section 38422

In making a deterimination 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 Section 38451 and 38606.

Source: Section 38422, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38422. (updated Jan. 1, 1976; accessed Nov. 10, 2025).

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Verified:
Nov. 10, 2025

§ 38422's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_38422

Original Source: Section 38422, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=38422. (last accessed May 12, 2025).