S.C. Code Ann. § 12-2-130
This is the official text of S.C. Code Ann. § 12-2-130, part of South Carolina’s Code Ann — part of the compiled statutory law of South Carolina, published by the state as "Code Ann." Browse the sections below, each linked to its official government source.
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SECTION 12-2-130. Authority to compromise taxes; boundary clarification.
Official statutory text
In the year containing the date of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, the Department of Revenue has the authority to compromise taxes that result in taxation in both South Carolina and North Carolina solely because of the boundary clarification.
Status: in_force · Read it on the official government site
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