Cal. RTC § 6512
This is the official text of Cal. RTC § 6512, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
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. The interest on underpayments and overpayments shall be computed in the manner set forth in Sections 6591 and 6907.
Status: in_force · Read it on the official government site
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