In the year containing the date of the boundary clarification, as contained in the amendments to Section 1-1-10, effective January 1, 2017, the Department of Revenue has the authority to compromise taxes that result in taxation in both South Carolina and North Carolina solely because of the boundary clarification. HISTORY: 2016 Act No. 270 (S.667), Section 6, eff January 1, 2017.
South Carolina Legal Code