142.337 Offset of overpayments.

KY Rev Stat § 142.337 (2019) (N/A)
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142.337 Offset of overpayments. 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 underpayments. interest on the Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 529, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 107, effective July 15, 1994.