S.C. Code Ann. § 12-36-2550 — Use of overpayment of tax to offset underpayment or penalty

Notwithstanding the provisions of this chapter, the department may offset overpayments for a period or periods, together with interest on the overpayments, against:
(1) underpayments for another period or periods; and
(2) penalties and interest on the underpayments.