California Revenue and Taxation Code 8778 – In making a determination the board may offset overpayments for a …
Current as of: 2024 | Check for updates
|
Other versions
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.)
Terms Used In California Revenue and Taxation Code 8778
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20