Use of overpayment of tax to offset underpayment or penalty.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. South Carolina Sales And Use Tax Act
  5. Use of overpayment of tax to offset underpayment or penalty.

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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.

HISTORY: 1990 Act No. 612, Part II, Section 74A.


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