BlackletterCalifornia law

Revenue and Taxation Code § 8778

ARTICLE 2. Deficiency Determinations

Current as of September 28, 2026Rev. & Tax. Code, § 8778Official source ↗

Added by Stats. 1941, Ch. 38.

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.