{"data":{"id":"us-ky/krs-143a.120","jurisdiction":"us-ky","citation":"KRS 143A.120","heading":"Offset of overpayments against underpayments.","body":"In making a determination of tax liability the department may offset overpayments for a\nperiod or periods, together with interest on the overpayments, against underpayments for\nanother period or periods, against penalties, and against the interest on the\nunderpayments.","path":["KRS Chapter 143A"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29266","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:37Z","sha256":"6757cb263d646e394a8c99d904205584959b5d6781e7d9239d35c4603084982a","source_id":"us-ky","stale":false,"prev":"us-ky/krs-143a.110","next":"us-ky/krs-143a.130"},"notice":"GroundRules: Original legal text. Not legal advice."}