BlackletterCalifornia law

Revenue and Taxation Code § 30222

ARTICLE 3. Determinations If No Report or Return Made

Current as of September 28, 2026Rev. & Tax. Code, § 30222Official source ↗

Added by Stats. 1959, Ch. 1040.

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.