S.C. Code § 12-54-138

Current through 2024 Act No. 209.
Section 12-54-138 - Recovery of duplicate refund

If it is determined that a taxpayer has received a duplicate refund, the department may assess and collect the amount of one of the refund checks in the same manner as a tax. If the taxpayer returns one of the refund checks uncashed, no interest must be charged.

S.C. Code § 12-54-138

1994 Act No. 516, Section 7.