{"data":{"id":"us-sc/s.c.-code-ann.-12-36-2550","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-2550","heading":"Use of overpayment of tax to offset underpayment or penalty.","body":"Notwithstanding the provisions of this chapter, the department may offset overpayments for a period or periods, together with interest on the overpayments, against:\n(1) underpayments for another period or periods; and\n(2) penalties and interest on the underpayments.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 25 General Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"9ce0e5caadcd5673c7538d2d8e94e391b894bc486547bd31bdcec149c15a3d45","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-2540","next":"us-sc/s.c.-code-ann.-12-36-2560"},"notice":"GroundRules: Original legal text. Not legal advice."}