California Legal Codes and Statutes

§ 41072

Amended by Stats. 2021, Ch. 432, Sec. 79. (SB 824) Effective January 1, 2022.

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.

Cite this section

Cal. Rev. & Tax. Code § 41072 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-20-emergency-telephone-users-surcharge-act/chapter-4-determination-of-surcharge/article-3-deficiency-determinations/section-41072

Other sections in Article 3 - Deficiency Determinations

§ 41070§ 41071§ 41072§ 41073§ 41074§ 41075§ 41076§ 41077§ 41078

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 16, 2026.