Notwithstanding the provisions of this chapter, the department may offset overpayments for a period or periods, together with interest on the overpayments, against: (1) underpayments for another period or periods; and (2) penalties and interest on the underpayments.
Use of overpayment of tax to offset underpayment or penalty
S.C. Code Ann. § 12-36-2550, under Title 12, Chapter 36.
S.C. Code Ann. § 12-36-2550