California Revenue & Taxation Code Cal. Rev. & Tax. Code § 46252 Official textleginfo.legislature.ca.govlast amended Aug 01, 1991SharePrintCopy citation 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: 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous46251Next ›46253 Nearby sections (25 sections)46158461594616046161461624616346201462024620346204462054625146252462534625446255463014630246303463514635246353463544635546356Full table of contents →