Kentucky Revised Statutes · § 139.640 — Offset of overpayments against tax owing
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.
Source notes
Effective: June 20, 2005
History and annotations
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 captured 2026-09-25. Open the official source.