{"data":{"id":"us-sc/s.c.-code-ann.-12-2-85","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-2-85","heading":"Taxpayer immune from late payments due to \"Year 2000\" related computer billing delays.","body":"Notwithstanding any other provision of law, if a failure of a computer, software program, network, or database resulting from a \"Year 2000\" date change causes any kind of notice or bill, issued by the State or a political subdivision of the State, requiring payment to be made by a taxpayer to be mailed or forwarded late or otherwise untimely provided to the taxpayer, the taxpayer may not be penalized or assessed any penalties or interest for making a late payment.","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":"389748ee70f8c757d2f3bbd08b131f534c98a10e8c6ee9aa6aff9486cf7e2ea6","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-2-75","next":"us-sc/s.c.-code-ann.-12-2-90"},"notice":"GroundRules: Original legal text. Not legal advice."}