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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-54-160: Waiver, dismissal or reduction of penalties.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue

Unless otherwise specifically prohibited, the department may waive, dismiss, or reduce penalties provided for in this chapter.

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

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