In making a determination of tax liability under KRS 136.604 or 136.616, 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 136.626
Offset of overpayments against tax owing
Effective: January 1, 2006 History: Created 2005 Ky
Official source: Kentucky General Assembly. Reproduced from public-domain Kentucky statutes; confirm against the official source for the current text. Not legal advice.