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Offset of overpayments against underpayments

KRS 143A.120
in effect
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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. Effective: June 20, 2005 History: Amended 2005 Ky. Acts ch. 85, sec. 551, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 12, effective June 1, 1980.
Source: Kentucky Legislative Research Commission (legislature.ky.gov)URL: https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29266Fetched: 10/20/2026

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