139.640 Offset of overpayments against tax owing.
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/ky/chapter-139/139-640A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.