Revenue and Taxation Code section 60356

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 the underpayments and overpayments shall be computed in the manner set forth in Section 60314 and 60524.

Source: Section 60356, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60356. (accessed May 9, 2025).

60350
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60355
60356

Last Updated

Apr. 24, 2025

§ 60356’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_60356

Original Source: Section 60356, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=60356. (last accessed Apr. 24, 2025).