South Carolina Code of Laws
Chapter 5 - Remedies And Penalties
Section 37-5-205. Refunds and penalties as setoff to obligation.

Refunds or penalties to which the debtor is entitled pursuant to this part may be set off against the debtor's obligation, and may be raised as a defense to a suit on the obligation without regard to the time limitations prescribed by this subdivision.
HISTORY: 1962 Code Section 8-800.355; 1974 (58) 2879.