The Department of Revenue may incur and pay the expense of the fee required pursuant to Internal Revenue Code Section 6402(e)(6), as required for the Federal Refund Offset Program. This fee must be paid upon certification of the department by drawing upon funds from the same tax type setoff.
S.C. Code Ann. § 12-4-379
Payment of fee required for Federal Refund Offset Program
2008 Act No. 353, SECTION 2, Pt 21C, eff July 1, 2009.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.