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Kentucky Revised Statutes Title XI. Revenue and Taxation § 143A.120.Offset of overpayments against underpayments

Current as of January 01, 2024 | Updated by FindLaw Staff

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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Cite this article: FindLaw.com - Kentucky Revised Statutes Title XI. Revenue and Taxation § 143A.120.Offset of overpayments against underpayments - last updated January 01, 2024 | https://codes.findlaw.com/ky/title-xi-revenue-and-taxation/ky-rev-st-sect-143a-120/

Read this complete Kentucky Revised Statutes Title XI. Revenue and Taxation § 143A.120.Offset of overpayments against underpayments on Westlaw. Westlaw subscription required.

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