Ky. Rev. Stat. Ann. § 142.337 - Offset of Overpayments.

142.337 - Offset of Overpayments.
142.333 - Processing of Return -- Billing for Additional Tax -- Review of Action of Department -- Taxpayer's Right of Appeal.142.341 - Records to Be Kept by Provider -- Length of Time of Retention.

142.337 Offset of overpayments.

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. 529, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 107, effective July 15, 1994.

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