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BTLG Table of Contents > Oil Spill Response, Prevention, and Administration Fees Law > Chapter 3 > Section 46252

Oil Spill Response, Prevention, and Administration Fees Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 24. Oil Spill Response, Prevention, and Administration Fees

Chapter 3. Determinations

Article 3. Determinations If No Return Made

Section 46252

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46252. Offsets. 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.