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2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 36 - South Carolina Sales And Use Tax Act
Section 12-36-2550. Use of overpayment of tax to offset underpayment or penalty.
Universal Citation: SC Code § 12-36-2550 (2019)
Notwithstanding the provisions of this chapter, the department may offset overpayments for a period or periods, together with interest on the overpayments, against:
(1) underpayments for another period or periods; and
(2) penalties and interest on the underpayments.
HISTORY: 1990 Act No. 612, Part II, Section 74A.
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