South Carolina Code § 12-36-2550

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.

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