Home/South Carolina/Statutes/Title 12: TAXATION/Ch. 2: GENERAL PROVISIONS/§ 12-2-130
South Carolina Statutes

§ 12-2-130 — Authority to compromise taxes; boundary clarification.

South Carolina § 12-2-130
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 2GENERAL PROVISIONS

This text of South Carolina § 12-2-130 (Authority to compromise taxes; boundary clarification.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.C. Code Ann. § 12-2-130 (2026).

Text

In the year containing the date of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, the Department of Revenue has the authority to compromise taxes that result in taxation in both South Carolina and North Carolina solely because of the boundary clarification.

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Legislative History

HISTORY: 2016 Act No. 270 (S.667), SECTION 6, eff January 1, 2017.

Nearby Sections

15
§ 12-2-10
"Department" defined.
§ 12-2-100
Tax credits; timeframe for use; refunds; allocation of credits.
§ 12-2-110
Out-of-state business performing disaster or emergency-related work exempt from certain licensing and taxing requirements.
§ 12-2-115
New jobs or investments not created; boundary clarification.
§ 12-2-120
Tax liability or refunds; boundary clarification.
§ 12-2-130
Authority to compromise taxes; boundary clarification.
§ 12-2-140
Federal tax information; background checks.
§ 12-2-15
"Department of Revenue and Taxation" to mean "Department of Revenue".
§ 12-2-20
"Person" and "Individual" defined.
§ 12-2-25
Definitions pertaining to limited liability companies; single-member limited liability companies.
§ 12-2-30
Repealed or amended act or code section remaining in force for limited purposes.
§ 12-2-40
Contracts intended to evade payment of tax or in fraud of tax laws against public policy.
§ 12-2-5
Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department.
§ 12-2-50
Governmental bonds, notes, and certificates of indebtedness tax exempt.
§ 12-2-60
Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes.
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Bluebook (online)
South Carolina § 12-2-130, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/2/12-2-130.