South Carolina Statutes
§ 12-58-190 — Delay or denial of refund because of audit for different tax period; disciplinary action.
(A)An officer or employee of the department may not deny a refund or delay the issuance of the department's order to the State Treasurer to pay a refund that has been determined to be due because the department is auditing or planning an audit of the taxpayer for a different tax or different tax period. This subsection does not prevent the issuance of an assessment, including a jeopardy assessment, pursuant to the Revenue Procedures Act.
(B)A person violating subsection (A) is subject to disciplinary action in accordance with the department's procedure, including dismissal from office or discharge from employment.
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South Carolina § 12-58-190 (Delay or denial of refund because of audit for different tax period; disciplinary action.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2005 Act No. 161, SECTION 15.A, eff June 9, 2005.
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Delay or denial of refund because of audit for different tax period; disciplinary action.§ 12-58-20
Administration of chapter.