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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 54 - UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
Section 12-54-160. Waiver, dismissal or reduction of penalties.
Universal Citation: SC Code § 12-54-160 (2017)
Unless otherwise specifically prohibited, the department may waive, dismiss, or reduce penalties provided for in this chapter.
HISTORY: 1985 Act No. 201, Part II, Section 32A; 1998 Act No. 432, Section 15.
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