South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-36-2550: Use of overpayment of tax to offset underpayment or penalty.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 36 South Carolina Sales and Use Tax Act
ARTICLE 25 General Provisions

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.

Collected 2026-09-02T06:36:14Z. Source file · JSON

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