{"data":{"id":"us-ca/rtc-30203","jurisdiction":"us-ca","citation":"RTC § 30203","heading":"","body":"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.","path":["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.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"f4b2f9499ebe80a668c788d526bfc32118589b640324e02cb2acc1c22432850d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-30202","next":"us-ca/rtc-30204"},"notice":"GroundRules: Original legal text. Not legal advice."}