California Revenue & Taxation Code Cal. Rev. & Tax. Code § 30203 Official textleginfo.legislature.ca.govSharePrintCopy citation 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. Source: view the official text Report a problem with this page Report a problem What's wrong? Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation. No personal information is collected. Cancel Send report Thank you — sent. ‹ Previous30202Next ›30204 Nearby sections (25 sections)301843018530185.5301863018730188301903019130192301933020130202302033020430205302063020730207.130208302103021130212302133021430215Full table of contents →