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

SC Code § 12-36-2550 (2019) (N/A)
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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.