South Carolina Code 12-58-190. Delay or denial of refund because of audit for different tax period; disciplinary action
Current as of: 2023 | Check for updates
|
Other versions
(A) An officer or employee of the department may not deny a refund or delay the issuance of the department’s order to the State Treasurer to pay a refund that has been determined to be due because the department is auditing or planning an audit of the taxpayer for a different tax or different tax period. This subsection does not prevent the issuance of an assessment, including a jeopardy assessment, pursuant to the Revenue Procedures Act.
(B) A person violating subsection (A) is subject to disciplinary action in accordance with the department’s procedure, including dismissal from office or discharge from employment.
Terms Used In South Carolina Code 12-58-190
- Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
- person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and
(2) "individual" means a human being. See South Carolina Code 12-2-20