Home/California/Statutes/Code RTC: Revenue and Taxation Code - RTC/Div. 2.: DIVISION 2. OTHER TAXES/Part 3.: PART 3. USE FUEL TAX/Ch. 4.: CHAPTER 4. Determinations/Art. 3.: ARTICLE 3. Determinations if No Return Made/§ 8802.
California Statutes

§ 8802. — 8802. (Added by Stats. 1941, Ch. 38.)

California § 8802.
JurisdictionCalifornia
Code RTCRevenue and Taxation Code - RTC
Div. 2.DIVISION 2. OTHER TAXES
Part 3.PART 3. USE FUEL TAX
Ch. 4.CHAPTER 4. Determinations
Art. 3.ARTICLE 3. Determinations if No Return Made

This text of California § 8802. (8802. (Added by Stats. 1941, Ch. 38.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Cal. Revenue and Taxation Code - RTC Code § 8802. (2026).

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.

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Legislative History

Added by Stats. 1941, Ch. 38.
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California § 8802., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/RTC/8802..