{"data":{"id":"us-sc/s.c.-code-ann.-12-2-130","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-2-130","heading":"Authority to compromise taxes; boundary clarification.","body":"In the year containing the date of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, the Department of Revenue has the authority to compromise taxes that result in taxation in both South Carolina and North Carolina solely because of the boundary clarification.","path":["Title 12 - TAXATION","CHAPTER 2 General Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c002.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:39Z","sha256":"7e2747ac814a20ea6d125b8541dfd89ab9f0d9b34ac3e150944d8e757649ff8f","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-2-120","next":"us-sc/s.c.-code-ann.-12-2-140"},"notice":"GroundRules: Original legal text. Not legal advice."}