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Publication

SC information letter #20-30

South Carolina Department of Revenue
Issue Date
2020-12-03
Type
Text
Keywords
South Carolina Department of Revenue--Periodicals, Interest rates--South Carolina, Taxation--South Carolina
Abstract
The interest rate to be applied to underpayments and overpayments of taxes is listed here. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
Rights
Copyright status determined to be in the public domain on April 27, 2020 by United States Supreme Court ruling (Georgia et al., Petitioners v. Public.Resource.Org, Inc. : 590 U.S.__(2020))