South Carolina § 12-37-275 - Date for submission for requests for reimbursement.
Full text of South Carolina South Carolina Code of Laws § 12-37-275 — Date for submission for requests for reimbursement., with citation guidance and answers to common questions.
§ 12-37-275. Date for submission for requests for reimbursement.
Notwithstanding another provision of law, requests for reimbursement for taxes not collected the previous year must not be received by the department before January first. These requests must be for the reimbursement of eligible accounts that accrue before the first penalty date each year. Those eligible accounts that accrue or are discovered on or after the first penalty date of the tax year must be submitted to the department in the next year's reimbursement request. These requests do not extend beyond the immediate preceding tax year.
HISTORY: 1980 Act No. 333, SECTION 2; 1996 Act No. 431, SECTION 20; 2006 Act No. 386, SECTION 55.H, eff June 14, 2006.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-275
What does South Carolina Code of Laws § 12-37-275 cover?
Section 12-37-275 ("Date for submission for requests for reimbursement.") 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 § 12-37-275?
A common citation format is "South Carolina Code of Laws § 12-37-275" (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 § 12-37-275 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.