California Revenue and Taxation Code 30203 – In making a determination the board may offset overpayments for a …
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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.)
Terms Used In California Revenue and Taxation Code 30203
- board: means the California Department of Tax and Fee Administration. See California Revenue and Taxation Code 20