In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and penalties on the underpayments.
Cal. Rev. & Tax. Code § 30222
Determinations If No Report or Return Made
Added by Stats. 1959, Ch. 1040.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.