Authority to compromise taxes; boundary clarification.

S.C. Code Ann. § 12-2-130
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
In the year containing the date of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, the Department of Revenue has the authority to compromise taxes that result in taxation in both South Carolina and North Carolina solely because of the boundary clarification.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c002.phpFetched: 10/17/2026

Starting a business in South Carolina? South Carolina LLC guide: costs and requirements