California Statutes
§ 30203. — 30203. (Added by Stats. 1959, Ch. 1040.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 13. PART 13. CIGARETTE TAX·Ch. 4. CHAPTER 4. Determinations·Art. 2. ARTICLE 2. Deficiency Determinations
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.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 30203. (30203. (Added by Stats. 1959, Ch. 1040.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1959, Ch. 1040.