Ky. Rev. Stat. § 136.626

Current through Acts Received April 24, 2024

Section 136.626 - Offset of overpayments against tax owing

In making a determination of tax liability under KRS 136.604 or 136.616, 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.

KRS 136.626

Effective:1/1/2006
Created 2005, Ky. Acts ch. 168, sec. 101, effective1/1/2006.