South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-54-138: Recovery of duplicate refund.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue

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.

Collected 2026-09-02T06:36:59Z. Source file · JSON

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