Refunds and penalties as setoff to obligation.

S.C. Code Ann. § 37-5-205
in effect
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Refunds or penalties to which the debtor is entitled pursuant to this part may be set off against the debtor's obligation, and may be raised as a defense to a suit on the obligation without regard to the time limitations prescribed by this subdivision. Part 3 Criminal Penalties
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t37c005.phpFetched: 10/17/2026

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