Go to Previous Versions
of
this Section
2023 California Code
Revenue and Taxation Code - RTC
DIVISION 2 - OTHER TAXES
PART 7 - INSURANCE TAXATION
CHAPTER 4 - Assessment and Effect of Tax
ARTICLE 3 - Deficiency Assessments
Section 12426.
Universal Citation:
CA Rev & Tax Code § 12426 (2023)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
12426. In making a deficiency assessment the board may offset an overpayment for one calendar year against an underpayment for another calendar year, against penalties and against any interest on an underpayment.
(Added by Stats. 1961, Ch. 740.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
