Home/South Carolina/Statutes/Title 12: TAXATION/Ch. 54: UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE/§ 12-54-138
South Carolina Statutes

§ 12-54-138 — Recovery of duplicate refund.

South Carolina § 12-54-138
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 54UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE

This text of South Carolina § 12-54-138 (Recovery of duplicate refund.) 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. § 12-54-138 (2026).

Text

If it is determined that a taxpayer has received a duplicate refund, the department may assess and collect the amount of one of the refund checks in the same manner as a tax. If the taxpayer returns one of the refund checks uncashed, no interest must be charged.

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Legislative History

HISTORY: 1994 Act No. 516, SECTION 7.

Nearby Sections

15
§ 12-54-10
Definitions.
§ 12-54-100
Authority of department to conduct examination or investigation.
§ 12-54-110
Power of department to summon taxpayer or other person; remedy for failure to comply with summons.
§ 12-54-120
Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies.
§ 12-54-122
Notice of lien required; exemptions from validity of lien; priority of other liens or security interests; filing of notice; due diligence as factor determining notice or knowledge; subrogation of rights.
§ 12-54-123
Surrender of property upon which levy has been made; liability to taxpayer.
§ 12-54-124
Transfer of business assets; tax liens; suspension of business license; certificate of compliance.
§ 12-54-125
Withdrawal of warrants of distraint.
§ 12-54-126
Return of licenses.
§ 12-54-127
Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers.
§ 12-54-130
Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.
§ 12-54-135
Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section.
§ 12-54-138
Recovery of duplicate refund.
§ 12-54-15
Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay.
§ 12-54-155
Substantial underpayment of tax or substantial valuation misstatement.
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Bluebook (online)
South Carolina § 12-54-138, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/54/12-54-138.