California Revenue & Taxation Code Cal. Rev. & Tax. Code § 12414 Official textleginfo.legislature.ca.govSharePrintCopy citation In making an initial assessment the board may offset an overpayment for one calendar year against an underpayment for another calendar year, against penalties, and against any interest on an underpayment. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous12413Next ›12421 Nearby sections (25 sections)12288122891230112302123031230412305123061230712411124121241312414124211242212423124241242512426124271242812429124301243112432Full table of contents →