Ky. Rev. Stat. § 139.640
Current through Acts Received April 24, 2024
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.
KRS 139.640
Amended 2005, Ky. Acts ch. 85, sec. 436, effective6/20/2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 61, effective 2/5/1960.