143A.120 Offset of overpayments against underpayments.
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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 <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. 551, effective June 20, 2005. -- Created 1980 Ky. Acts ch. 392, sec. 12, effective June 1, 1980.
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