Notwithstanding any other provision of law, for purposes of discounts allowed for timely filing of returns, if the department waives all penalties for late filing due to reasonable cause, the discount must be allowed despite the late filing.
S.C. Code Ann. § 12-54-87
Timely filing discount
2012 Act No. 233, SECTION 2, eff June 18, 2012.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.