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
Offset of overpayments
Known as the Kentucky Tourism, Meeting, and Convention Marketing Act
The act spans §§ 142–142 (66 sections).
Effective: June 20, 2005 History: Amended 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.