{"code":"RTC","codeName":"Revenue and Taxation Code","section":"30203","citation":"Rev. & Tax. Code, § 30203","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 13. CIGARETTE TAX [30001. - 30483.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13"},{"name":"CHAPTER 4. Determinations [30181. - 30285.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4"},{"name":"ARTICLE 2. Deficiency Determinations [30201. - 30208.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-13/chapter-4/article-2"}],"history":"Added by Stats. 1959, Ch. 1040.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/deficiency-determinations-30203","source":"California Legislative Information bulk export (pubinfo)"}