Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 30203 — Deficiency Determinations
Cal. Rev. & Tax. Code § 30203
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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.
Citator
Cal. Rev. & Tax. Code § 30203 — Deficiency Determinations is in force in the current edition of the Code, and nothing recorded condemns it.
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.