In lieu of all other penalties and interest provided by law, penalties and interest provided under the International Fuel Tax Agreement apply to all reports filed with the State as a result of the International Fuel Tax Agreement.
S.C. Code Ann. § 56-11-60
Penalties and interest under International Fuel Tax Agreement (IFTA)
1996 Act No. 459, SECTION 224.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.