For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Offset of overpayments against tax owing

KRS 139.640
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
139.640. Offset of overpayments against tax owing 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. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 436, effective June 20, 2005. -- Created 1960 Ky. Acts ch. 5, Art. I, sec. 61, effective February 5, 1960.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28939Fetched: 10/20/2026

Starting a business in Kentucky? Kentucky LLC guide: costs and requirements