Section 46252 Of Article 3. Determinations If No Return Made From California Revenue And Taxation Code >> Division 2. >> Part 24. >> Chapter 3. >> Article 3.

. 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.