California Revenue and Taxation Code

§ 30203

Name: California Superior Court Tentative Rulings
Creator: DecisionDepot
License: https://creativecommons.org/licenses/by-nc/4.0/

RTC § 30203Div. 2 · Part 13 · Ch. 4 · Art. 2

Statute text

View on leginfo.ca.gov

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.

Legislative history

Added by Stats. 1959, Ch. 1040.