3.09.100 Offsetting of overpayment.
In making a determination pursuant to Sections 3.09.070 and 3.09.080, the tax administrator may offset any overpayments for a period or periods together with interest at the legal rate on the overpayments against underpayments for another period or periods and against any penalties on such underpayments.
(Ord. 348 § 1 (part), 1983).