Kentucky Revised Statutes — Title XI (Revenue and Taxation)

KRS 143A.120 — Offset of overpayments against underpayments

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. 551, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 12, effective June 1, 1980.

Source: official text