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2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 4 - The South Carolina Department Of Revenue
Section 12-4-379. Payment of fee required for Federal Refund Offset Program.
Universal Citation: SC Code § 12-4-379 (2019)
The Department of Revenue may incur and pay the expense of the fee required pursuant to Internal Revenue Code Section 6402(e)(6), as required for the Federal Refund Offset Program. This fee must be paid upon certification of the department by drawing upon funds from the same tax type setoff.
HISTORY: 2008 Act No. 353, Section 2, Pt 21C, eff July 1, 2009.
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