South Carolina § 12-2-85 Taxpayer immune from late payments due to "Year 2000" related computer billing delays.

South Carolina Statutes

§ 12-2-85 — Taxpayer immune from late payments due to "Year 2000" related computer billing delays.

South Carolina·Title 12 TAXATION·Ch. 2 GENERAL PROVISIONS

Notwithstanding any other provision of law, if a failure of a computer, software program, network, or database resulting from a "Year 2000" date change causes any kind of notice or bill, issued by the State or a political subdivision of the State, requiring payment to be made by a taxpayer to be mailed or forwarded late or otherwise untimely provided to the taxpayer, the taxpayer may not be penalized or assessed any penalties or interest for making a late payment.

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Notwithstanding any other provision of law, if a failure of a computer, software program, network, or database resulting from a "Year 2000" date change causes any kind of notice or bill, issued by the State or a political subdivision of the State, requiring payment to be made by a taxpayer to be mailed or forwarded late or otherwise untimely provided to the taxpayer, the taxpayer may not be penalized or assessed any penalties or interest for making a late payment.

South Carolina § 12-2-85 (Taxpayer immune from late payments due to "Year 2000" related computer billing delays.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.