GroundRules
RTC § 30203
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 13. CIGARETTE TAX [30001. - 30483.]
- CHAPTER 4. Determinations [30181. - 30285.]
- ARTICLE 2. Deficiency Determinations [30201. - 30208.]
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.
Collected 2026-09-14T05:56:33Z. Source file · JSON