DIVISION 2. OTHER TAXES 6001-60709›PART 3. USE FUEL TAX 8601-9355›CHAPTER 4. Determinations 8751-8880›ARTICLE 2. Deficiency Determinations 8776-8783

§ 8778

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

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.

(Added by Stats. 1941, Ch. 38.)

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California Revenue and Taxation Code

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