California Revenue & Taxation Code Cal. Rev. & Tax. Code § 8778 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 Text is garbled or unreadable Content looks wrong or outdated Layout or display problem Something else Tell us more (optional) Sent anonymously with this page's citation.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. ‹ Previous8777Next ›8779 Nearby sections (25 sections)8751.58752875387548754.58755876087618762876387768777877887798780878187828782.18783880188028803880488058826Full table of contents →