South Carolina § 12-4-379 - Payment of fee required for Federal Refund Offset Program.
Full text of South Carolina South Carolina Code of Laws § 12-4-379 — Payment of fee required for Federal Refund Offset Program., with citation guidance and answers to common questions.
§ 12-4-379. Payment of fee required for Federal Refund Offset Program.
The Department of Revenue may incur and pay the expense of the fee required pursuant to Internal Revenue Code Section 6402(e)(6), as required for the Federal Refund Offset Program. This fee must be paid upon certification of the department by drawing upon funds from the same tax type setoff.
HISTORY: 2008 Act No. 353, SECTION 2, Pt 21C, eff July 1, 2009.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-4-379
What does South Carolina Code of Laws § 12-4-379 cover?
Section 12-4-379 ("Payment of fee required for Federal Refund Offset Program.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-4-379?
A common citation format is "South Carolina Code of Laws § 12-4-379" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-4-379 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.