Find Legal Information

136.626 Offset of overpayments against tax owing.

Download pdf

Page 1 of 1 136.626 Offset of overpayments against tax owing. In making a determination of tax liability under KRS 136.604 or 136.616, the department <br>may offset overpayments for a period or periods, together with interest on the <br>overpayments, against underpayments for another period or periods, against penalties, and <br>against the interest on the underpayments. Effective: January 1, 2006 <br>History: Created 2005 Ky. Acts ch. 168, sec. 101, effective January 1, 2006. <br>Legislative Research Commission Note (1/1/2006). 2005 Ky. Acts chs. 11, 85, 95, 97, 98, 99, 123, and 181 instruct the Reviser of Statutes to correct statutory references to <br>agencies and officers whose names have been changed in 2005 legislation confirming <br>the reorganization of the executive branch. Such a correction has been made in this <br>section.