South Carolina Statutes
§ 12-36-2550 — Use of overpayment of tax to offset underpayment or penalty.
South Carolina § 12-36-2550
This text of South Carolina § 12-36-2550 (Use of overpayment of tax to offset underpayment or penalty.) 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. § 12-36-2550 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-36-2550, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/36/12-36-2550.