{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8778","citation":"Rev. & Tax. Code, § 8778","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 3. USE FUEL TAX [8601. - 9355.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3"},{"name":"CHAPTER 4. Determinations [8751. - 8880.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4"},{"name":"ARTICLE 2. Deficiency Determinations [8776. - 8783.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4/article-2"}],"history":"Added by Stats. 1941, Ch. 38.","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-8778","source":"California Legislative Information bulk export (pubinfo)"}