S.C. Code § 12-54-87

Current through 2024 Act No. 209.

Section 12-54-87 - Timely filing discount

Notwithstanding any other provision of law, for purposes of discounts allowed for timely filing of returns, if the department waives all penalties for late filing due to reasonable cause, the discount must be allowed despite the late filing.

S.C. Code § 12-54-87

Added by 2012 S.C. Acts, Act No. 233 (HB 3506), s 2, eff. 6/18/2012.