2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 2 - GENERAL PROVISIONS
SECTION 12-2-85. Taxpayer immune from late payments due to "Year 2000" related computer billing delays.
Notwithstanding any other provision of law, if a failure of a computer, software program, network, or database resulting from a "Year 2000" date change causes any kind of notice or bill, issued by the State or a political subdivision of the State, requiring payment to be made by a taxpayer to be mailed or forwarded late or otherwise untimely provided to the taxpayer, the taxpayer may not be penalized or assessed any penalties or interest for making a late payment.
HISTORY: 1999 Act No. 100, Part II, Section 107.
Disclaimer: These codes may not be the most recent version. South Carolina 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.
