BlackletterCalifornia law

Revenue and Taxation Code § 8802

ARTICLE 3. Determinations if No Return Made

Current as of September 28, 2026Rev. & Tax. Code, § 8802Official 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 interest and penalties on the underpayments.