Revenue and Taxation Code section 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.

Source: Section 40073, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40073. (accessed May 10, 2025).

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Last Updated

May 10, 2025

§ 40073’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_40073

Original Source: Section 40073, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40073. (last accessed May 10, 2025).