California Revenue and Taxation Code

§ 30222

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

RTC § 30222Div. 2 · Part 13 · Ch. 4 · Art. 3

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 interest and penalties on the underpayments.

Legislative history

Added by Stats. 1959, Ch. 1040.