S.C. Code Ann. § 12-36-2550 – Use of overpayment of tax to offset underpayment or penalty | Midpage
§ 12-36-2550
S.C. Code Ann. § 12-36-2550
Use of overpayment of tax to offset underpayment or penalty
1990 Act No. 612, Part II, Section 74A.
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