S.C. Code Ann. § 12-8-1030 – Incorrect withholding exemption certificate; notification of department; determination of number of exemptions to be allowed; appeal by employee | Midpage
§ 12-8-1030
S.C. Code Ann. § 12-8-1030
Incorrect withholding exemption certificate; notification of department; determination of number of exemptions to be allowed; appeal by employee
(1) If an employer receives a withholding exemption certificate from an employee claiming ten or more withholding exemptions or he believes an employee's withholding exemption certificate is incorrect, the employer shall furnish a copy of the certificate to the department within thirty days after it is received.
(2) Until otherwise informed by the department the employer shall withhold on the basis of the claimed exemptions.
(B)
(1) If an employer furnishes a copy of an employee's withholding exemption certificate to the department, or if the department for any other reason believes an employee's withholding exemption certificate may be incorrect, the department may request that the employee submit written verification of the statements on the certificate within thirty days.