Ky. Rev. Stat. § 142.337
Current through 2024 Ky. Acts ch.225
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 142.337
Amended 2005, Ky. Acts ch. 85, sec. 529, effective6/20/2005. -- Created 1994 Ky. Acts ch. 512, sec. 107, effective 7/15/1994.