Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 139.640 — Offset of overpayments against tax owing

In making a determination of tax liability the department may offset overpayments for a
period or periods, together with interest on the overpayments, against underpayments for
another period or periods, against penalties, and against the interest on the
underpayments.

Last amended: Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 436, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 61, effective February 5, 1960.

Source: official text