{"data":{"id":"us-sc/s.c.-code-ann.-12-4-379","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-4-379","heading":"Payment of fee required for Federal Refund Offset Program.","body":"The Department of Revenue may incur and pay the expense of the fee required pursuant to Internal Revenue Code Section 6402(e)(6), as required for the Federal Refund Offset Program. This fee must be paid upon certification of the department by drawing upon funds from the same tax type setoff.","path":["Title 12 - TAXATION","CHAPTER 4 The South Carolina Department of Revenue","ARTICLE 3 General Powers and Duties"],"source_url":"https://www.scstatehouse.gov/code/t12c004.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:49Z","sha256":"8caaf9a467552f774e46ee455bc99bd932111278276c38c0c5c7a09ca2927706","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-4-377","next":"us-sc/s.c.-code-ann.-12-4-380"},"notice":"GroundRules: Original legal text. Not legal advice."}