Use of overpayment of tax to offset underpayment or penalty.

S.C. Code Ann. § 12-36-2550
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c036.phpFetched: 10/17/2026

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