Cal. Rev. & Tax. Code § 8778

Current through the 2023 Legislative Session.

Section 8778 - Offset

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.

Ca. Rev. and Tax. Code § 8778

Amended by Stats 2000 ch 923 (AB 2894), s 14, eff. 1/1/2001.

Added by Stats. 1941, Ch. 38.