Revenue and Taxation Code - RTC
DIVISION 2. OTHER TAXES [6001 - 61050]
( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) PART 13. CIGARETTE TAX [30001 - 30483]
( Part 13 added by Stats. 1959, Ch. 1040. ) CHAPTER 4. Determinations [30181 - 30285]
( Chapter 4 added by Stats. 1959, Ch. 1040. ) ARTICLE 3. Determinations If No Report or Return Made [30221 - 30225]
( Heading of Article 3 amended by Stats. 1989, Ch. 634, Sec. 32. ) 30222.
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.
(Added by Stats. 1959, Ch. 1040.)