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.
Ca. Rev. and Tax. Code § 8802
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.
Ca. Rev. and Tax. Code § 8802