South Carolina § 12-58-190 Delay or denial of refund because of audit for different tax period; disciplinary action.

South Carolina Statutes

§ 12-58-190 — Delay or denial of refund because of audit for different tax period; disciplinary action.

South Carolina § 12-58-190

Title 12TAXATION

Ch. 58SOUTH CAROLINA TAXPAYERS' BILL OF RIGHTS

This text of South Carolina § 12-58-190 (Delay or denial of refund because of audit for different tax period; disciplinary action.) 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. § 12-58-190 (2026).

Text

(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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(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.