Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Use Fuel Tax Law

CHAPTER 4. DETERMINATIONS.

Article 3. Determinations If No Return Made

Section 8802

8802. Offset. In making a determination the board may offset overpayments for a month or months against underpayments for another month or months and against interest and penalties on the underpayments.