GroundRules
RTC § 8778
Where this section sits in the code
- Revenue and Taxation Code - RTC
- DIVISION 2. OTHER TAXES [6001. - 61050.]
- PART 3. USE FUEL TAX [8601. - 9355.]
- CHAPTER 4. Determinations [8751. - 8880.]
- ARTICLE 2. Deficiency Determinations [8776. - 8783.]
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