{"data":{"id":"us-sc/s.c.-code-ann.-12-58-190","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-58-190","heading":"Delay or denial of refund because of audit for different tax period; disciplinary action.","body":"(A) An officer or employee of the department may not deny a refund or delay the issuance of the department's order to the State Treasurer to pay a refund that has been determined to be due because the department is auditing or planning an audit of the taxpayer for a different tax or different tax period. This subsection does not prevent the issuance of an assessment, including a jeopardy assessment, pursuant to the Revenue Procedures Act.\n(B) A person violating subsection (A) is subject to disciplinary action in accordance with the department's procedure, including dismissal from office or discharge from employment.","path":["Title 12 - TAXATION","CHAPTER 58 South Carolina Taxpayers' Bill of Rights"],"source_url":"https://www.scstatehouse.gov/code/t12c058.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:37:19Z","sha256":"017dfc3438f5a89e4d2eb83ec925775f1b2d9bd0fb916e8830cef8ee2486a5b0","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-58-185","next":"us-sc/s.c.-code-ann.-12-59-10"},"notice":"GroundRules: Original legal text. Not legal advice."}