142.337 Offset of overpayments.
39 words·~1 min read·
/ky/chapter-142/142-337A 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.