{"data":{"id":"us-ky/krs-136.626","jurisdiction":"us-ky","citation":"KRS 136.626","heading":"Offset of overpayments against tax owing.","body":"In making a determination of tax liability under KRS 136.604 or 136.616, the department\nmay offset overpayments for a period or periods, together with interest on the\noverpayments, against underpayments for another period or periods, against penalties, and\nagainst the interest on the underpayments.","path":["KRS Chapter 136"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=28596","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:28Z","sha256":"e55d06bc49e0a819e6a83ebda79236fd7de28822cf16b76d69b891dbcf5d9b27","source_id":"us-ky","stale":false,"prev":"us-ky/krs-136.624","next":"us-ky/krs-136.628"},"notice":"GroundRules: Original legal text. Not legal advice."}