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 the another period or periods, against penalties, and against underpayments.

interest on

the

Effective: June 20, 2005

History: Amended 2005 Ky. Acts ch. 85, sec. 529, effective June 20, 2005. -- Created 1994 Ky. Acts ch. 512, sec. 107, effective July 15, 1994.