2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 58 - SOUTH CAROLINA TAXPAYERS' BILL OF RIGHTS
SECTION 12-58-190. Delay or denial of refund because of audit for different tax period; disciplinary action.
(A) An officer or employee of the department may not deny a refund or delay the issuance of the department's order to the State Treasurer to pay a refund that has been determined to be due because the department is auditing or planning an audit of the taxpayer for a different tax or different tax period. This subsection does not prevent the issuance of an assessment, including a jeopardy assessment, pursuant to the Revenue Procedures Act.
(B) A person violating subsection (A) is subject to disciplinary action in accordance with the department's procedure, including dismissal from office or discharge from employment.
HISTORY: 2005 Act No. 161, Section 15.A, eff June 9, 2005.
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