DIVISION 2. OTHER TAXES 6001-61050›PART 13. CIGARETTE TAX 30001-30483›CHAPTER 4. Determinations 30181-30285›ARTICLE 2. Deficiency Determinations 30201-30208

§ 30203

California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · 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. 1959, Ch. 1040.)

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California Revenue and Taxation Code

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