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.
S.C. Code Ann. § 12-2-130
Authority to compromise taxes; boundary clarification
2016 Act No. 270 (S.667), SECTION 6, eff January 1, 2017.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.