South Carolina Statutes
§ 12-36-2550 — Use of overpayment of tax to offset underpayment or penalty.
Notwithstanding the provisions of this chapter, the department may offset overpayments for a period or periods, together with interest on the overpayments, against:
(1)underpayments for another period or periods; and (2) penalties and interest on the underpayments.
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South Carolina § 12-36-2550 (Use of overpayment of tax to offset underpayment or penalty.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1990 Act No. 612, Part II, SECTION 74A.
Nearby Sections
15
§ 12-36-10
Effect of definitions.§ 12-36-100
"Sale" and "purchase".§ 12-36-110
Sale at retail; retail sale.§ 12-36-120
"Wholesale sale" and "sale at wholesale".§ 12-36-130
"Sales price".§ 12-36-1320
Tax on transient construction property.§ 12-36-1340
Collection of tax by retailer sellers.§ 12-36-1370
Presumption of applicability of tax.