Revenue and Taxation Code section 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.

Source: Section 30222, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30222. (accessed May 12, 2025).

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Last Updated

May 12, 2025

§ 30222’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_30222

Original Source: Section 30222, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=30222. (last accessed May 12, 2025).