South Carolina § 12-8-2020 - Refund of credit for overpayment.
Full text of South Carolina South Carolina Code of Laws § 12-8-2020 — Refund of credit for overpayment., with citation guidance and answers to common questions.
§ 12-8-2020. Refund of credit for overpayment.
(A) A refund or credit may be allowed for an overpayment of tax withheld pursuant to this chapter to:
(1) the withholding agent to the extent that the withholding agent did not withhold the overpayment amount from the taxpayer; or
(2) the taxpayer to the extent that the overpayment was withheld from the taxpayer.
(B) A refund or credit may be granted to a withholding agent who has withheld taxes in error if the withholding agent has refunded or unconditionally credited the amount erroneously withheld to the taxpayer and the amount is refunded or credited to the taxpayer before the issuance of the original wage and tax statement for the calendar year.
HISTORY: 1995 Act No. 76, SECTION 2; 2007 Act No. 110, SECTION 21, eff June 21, 2007; 2007 Act No. 116, SECTION 27, eff June 28, 2007, applicable for tax years beginning after 2007.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-8-2020
What does South Carolina Code of Laws § 12-8-2020 cover?
Section 12-8-2020 ("Refund of credit for overpayment.") 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 § 12-8-2020?
A common citation format is "South Carolina Code of Laws § 12-8-2020" (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 § 12-8-2020 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.