Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
465.0000 REMEDIES OF TAXPAYERS
465.0050 Offsets Against Nonfinal Liabilities. A pending refund may be offset against a nonfinal determination. Although section 6901 requires the Board to refund any amount not offset against taxes then due and payable, it is not necessary that a determination be final for the taxes thereon to be "due and payable." In People v. Buckles, 57 Cal.App.2d 75 (1943), the court said: "This does not justify a holding that such taxes were 'not due and payable' . . . because as a matter of plain fact they were taxes which the vendor had failed to pay but which he became obligated to pay under the action when the taxable sales were made." A determination does not create a new obligation or liability but merely is a determination by the Board of the amounts the taxpayer had failed to pay. 7/28/92.