S.C. Code Regs. § § 38-482

Current through Register Vol. 48, 12, December 27, 2024

Section 38-482 - Posting of Bond When Tax Payment Past Due

The Department may require IFTA licensees post a bond when tax returns and payments are not submitted in a timely manner. This bond shall be determined by the Department on an individual carrier basis and shall be in proportion to the taxes owed to the Department.

S.C. Code Regs. § 38-482

Added by State Register Volume 22, Issue No. 3, eff March 27, 1998.