Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 142.337 — Offset of overpayments

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. 529, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 107, effective July 15, 1994.

Source: official text