California Revenue & Taxation Code Cal. Rev. & Tax. Code § 41072 Official textleginfo.legislature.ca.govlast amended Jan 01, 2022SharePrintCopy citation In making a determination the department may offset overpayments for another period or periods, against underpayments for another period or periods, against penalties, and against the interest on the underpayments. 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous41071Next ›41073 Nearby sections (25 sections)4105341053.14105441054.5410554105641060410614106241063410704107141072410734107441075410764107741078410804108141082410834108441085Full table of contents →