Refunds or penalties to which the debtor is entitled pursuant to this part may be set off against the debtor's obligation, and may be raised as a defense to a suit on the obligation without regard to the time limitations prescribed by this subdivision.
Refunds and penalties as setoff to obligation
S.C. Code Ann. § 37-5-205, under Title 37, Chapter 5.
S.C. Code Ann. § 37-5-205