South Carolina Statutes
§ 12-4-379 — Payment of fee required for Federal Refund Offset Program.
South Carolina § 12-4-379
This text of South Carolina § 12-4-379 (Payment of fee required for Federal Refund Offset Program.) 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. § 12-4-379 (2026).
Text
The Department of Revenue may incur and pay the expense of the fee required pursuant to Internal Revenue Code Section 6402(e)(6), as required for the Federal Refund Offset Program. This fee must be paid upon certification of the department by drawing upon funds from the same tax type setoff.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
HISTORY: 2008 Act No. 353, SECTION 2, Pt 21C, eff July 1, 2009.
Nearby Sections
15
§ 12-4-10
Department of Revenue created.§ 12-4-15
Departmental divisions; supervision.§ 12-4-20
Offices, materials and supplies.§ 12-4-310
Mandated powers and duties.§ 12-4-325
Repealed.§ 12-4-330
Witnesses before department.§ 12-4-360
Verification by department to retirement systems of information on individual income tax returns.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-4-379, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/4/12-4-379.