In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against the interest and penalties on the underpayments.
Cal. Rev. & Tax. Code § 8778
Deficiency Determinations
Added by Stats. 1941, Ch. 38.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.