There is a newer version of the Kentucky Revised Statutes
2022
2021
2020
2019
2018
Other previous versions
View our newest version here

2014 Kentucky Revised Statutes
CHAPTER 139 - SALES AND USE TAXES
139.640 Offset of overpayments against tax owing.

KY Rev Stat § 139.640 (2014) What's This?

Download as PDF 139.640 Offset of overpayments against tax owing. 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.

Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.