Section 12-54-138. Recovery of duplicate refund.

SC Code § 12-54-138 (2019) (N/A)
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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.

HISTORY: 1994 Act No. 516, Section 7.