South Carolina Code 12-60-500. Tax refund; preference to other claims against state treasury
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-60-500
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-60-30
- taxes: means taxes, licenses, permits, fees, or other amounts, including interest, regulatory and other penalties, and civil fines, imposed by this title, or subject to assessment or collection by the department. See South Carolina Code 12-60-30
If it is determined that a refund is due of a tax paid to, or collected by the State, the department shall issue its order to the State Treasurer to refund the taxes. Refunds must be paid in preference to other claims against the state treasury. If the State Treasurer does not have in his custody or possession enough funds to pay a refund of taxes, he shall request that the General Assembly appropriate the refund.