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Business Taxes Law Guide – Revision 2022
 

Emergency Telephone Users Surcharge Act

Revenue and Taxation Code

Division 2. Other Taxes
Part 20. Emergency Telephone Users Surcharge Act

Chapter 4. Determination of Surcharge.

Article 4. Determinations If No Return Made

Section 41081


41081. Offsets. In making a determination the department 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.

History—Stats. 2021, Ch. 432 (SB 824), in effect January 1, 2022, substituted "department" for "board" before "may offset".