Versions of South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement on LawServer 2023 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement 2022 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement 2021 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement 2020 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement 2019 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement 2017 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement 2016 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement 2015 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement 2014 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement 2013 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement 2012 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement 2009 South Carolina Code 12-54-155. Substantial underpayment of tax or substantial valuation misstatement