{"code":"RTC","codeName":"Revenue and Taxation Code","section":"8802","citation":"Rev. & Tax. Code, § 8802","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 3. Determinations if No Return Made [8801. - 8805.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-3/chapter-4/article-3"}],"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 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 interest and penalties on the underpayments.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/determinations-if-no-return-made-8802","source":"California Legislative Information bulk export (pubinfo)"}