S.C. Code § 12-36-2550

Current through 2024 Act No. 225.

Section 12-36-2550 - Use of overpayment of tax to offset underpayment or penalty

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.

S.C. Code § 12-36-2550

1990 Act No. 612, Part II, Section 74A.