Timezone question...

[Denoid Tucker]

I appologize in advance for what may be an obvious question but I don't
recall where the timezone in Linux is set.  I've played with it a couple
of years ago but i have slept since then I don't seem to remember where.
Can anyone refresh my memory?  Preferably, I would like set it by offset
of GMT rather than timezone because I am trying to get NTP working
properly.  

TIA.


Regards,

Denoid Tucker