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.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 436, effective June 20, 2005. — Created
1960 Ky. Acts ch. 5, Art. I, sec. 61, effective February 5, 1960.