South Carolina Code 12-36-2550. Use of overpayment of tax to offset underpayment or penalty
Current as of: 2023 | Check for updates
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Notwithstanding the provisions of this chapter, the department may offset overpayments for a period or periods, together with interest on the overpayments, against:
(1) underpayments for another period or periods; and
(2) penalties and interest on the underpayments.