Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

Cigarette and Tobacco Products Tax Law

CHAPTER 4. DETERMINATIONS.

Article 2. Deficiency Determinations

Section 30203

30203. Offset. 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.