{"data":{"id":"us-sc/s.c.-code-ann.-12-54-138","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-54-138","heading":"Recovery of duplicate refund.","body":"If it is determined that a taxpayer has received a duplicate refund, the department may assess and collect the amount of one of the refund checks in the same manner as a tax. If the taxpayer returns one of the refund checks uncashed, no interest must be charged.","path":["Title 12 - TAXATION","CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue"],"source_url":"https://www.scstatehouse.gov/code/t12c054.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:59Z","sha256":"ff5fd3250e765603009a04bedd714be30e3af4afe5869fc18a7128ba7a83a09c","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-54-135","next":"us-sc/s.c.-code-ann.-12-54-155"},"notice":"GroundRules: Original legal text. Not legal advice."}