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Code · Kentucky · Chapter 136 — Corporation and utility taxes

136.626 Offset of overpayments against tax owing.

44 words·~1 min read·/ky/chapter-136/136-626

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In making a determination of tax liability under KRS 136.604 or 136.616, 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.
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