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SC Information Letter #25-4
South Carolina Department of Revenue
South Carolina Department of Revenue
Abstract
The interest rate to be applied to underpayments and over payments of taxes is listed in this opinion. The rate is compounded daily except simple interest applies to the underpayment of declaration of estimated tax.
Issue Date
2025-03-06
Keywords
Interest rates--South Carolina, Taxation--South Carolina
Type
Periodical
Rights
Records, documents, and information made available by the agencies of the South Carolina state government or its subdivisions are made accessible through the South Carolina State Library Depository and are protected under U.S. Copyright law (Title 17, U.S.C.) and South Carolina state law (Title 30 and 60, S.C.C.L.). Distribution rights are determined by the agency or author and users should contact the aforementioned for more information.
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