GroundRules
S.C. Code Ann. § 12-4-379: Payment of fee required for Federal Refund Offset Program.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 4 The South Carolina Department of Revenue
- ARTICLE 3 General Powers and Duties
The Department of Revenue may incur and pay the expense of the fee required pursuant to Internal Revenue Code Section 6402(e)(6), as required for the Federal Refund Offset Program. This fee must be paid upon certification of the department by drawing upon funds from the same tax type setoff.
Collected 2026-09-02T06:34:49Z. Source file · JSON