Revenue and Taxation Code section 40082

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 40082, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40082. (updated Jan. 1, 1974; accessed Jun. 18, 2026).

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Verified:
Jun. 18, 2026

§ 40082's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_40082

Original Source: Section 40082, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40082. (last accessed May 12, 2025).