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142.337 Offset of overpayments.

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Page 1 of 1 142.337 Offset of overpayments. In making a determination of tax liability, the department may offset overpayments for a <br>period or periods, together with interest on the overpayments, against underpayments for <br>another period or periods, against penalties, and against the interest on the <br>underpayments. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 85, sec. 529, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 107, effective July 15, 1994.