Ky. Rev. Stat. § 143A.120

Current through 2024 Ky. Acts ch.225

Section 143A.120 - Offset of overpayments against underpayments

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 143A.120

Effective:6/20/2005
Amended 2005, Ky. Acts ch. 85, sec. 551, effective6/20/2005. -- Created 1980 Ky. Acts ch. 392, sec. 12, effective 6/1/1980.