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BTLG Table of Contents > Cigarette and Tobacco Products Tax Law > Chapter 4 > Section 30222

Cigarette and Tobacco Products Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 13. Cigarette Tax
Chapter 4. Determinations

Article 3. Determinations If No Report or Return Made

Section 30222

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30222. 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.