South Carolina § 12-58-185 - Extensions of payment periods; grounds; restrictions.
Full text of South Carolina South Carolina Code of Laws § 12-58-185 — Extensions of payment periods; grounds; restrictions., with citation guidance and answers to common questions.
§ 12-58-185. Extensions of payment periods; grounds; restrictions.
(A) The department, in its discretion, may accept installment payments for amounts due it for a period not to exceed one year from the date the payment was due. Interest accrues during the installment period, pursuant to Section 12-54-25. In addition, the department may extend the time for payment beyond one year if it is shown to the satisfaction of the department that the payment of the amount due it upon the date originally fixed for the payment will result in undue hardship to the taxpayer.
(B) An extension may not be granted under this section for an amount due the department if the taxpayer acted negligently, disregarded rules or regulations intentionally, or committed fraud with intent to evade tax.
HISTORY: 1998 Act No. 386, SECTION 1; 2001 Act No. 89, SECTION 39, eff July 20, 2001; 2005 Act No. 145, SECTION 37, eff June 7, 2005.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-58-185
What does South Carolina Code of Laws § 12-58-185 cover?
Section 12-58-185 ("Extensions of payment periods; grounds; restrictions.") 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 § 12-58-185?
A common citation format is "South Carolina Code of Laws § 12-58-185" (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 § 12-58-185 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.