Ky. Rev. Stat. § 139.640

Current through 2024 Ky. Acts ch.225

Section 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.

KRS 139.640

Effective:6/20/2005
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.