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 § 12-2-85

Title 12TAXATION

Ch. 2GENERAL PROVISIONS

This text of South Carolina § 12-2-85 (Taxpayer immune from late payments due to "Year 2000" related computer billing delays.) 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. § 12-2-85 (2026).

Text

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.