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Code · Kentucky · Chapter 143A — Natural resources severance and processing taxes

143A.120 Offset of overpayments against underpayments.

39 words·~1 min read·/ky/chapter-143a/143a-120

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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.
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