The director or his designee may, upon making a record of his reasons therefor, waive or reduce any of the penalties or interest imposed under the provisions of this title pertaining to fees and taxes.
HISTORY: Former 1976 Code Section 38-1-80 [1979 Act No. 63] recodified as Section 38-7-150 by 1987 Act No. 155, Section 1; 1993 Act No. 181, Section 534.
Structure South Carolina Code of Laws
Section 38-7-10. License fees for insurers.
Section 38-7-20. Insurance premium taxes; allocation.
Section 38-7-40. Additional premium tax on fire insurers.
Section 38-7-50. Tax on workers' compensation insurers.
Section 38-7-60. Returns of premiums required; quarterly payment of taxes.
Section 38-7-70. Annual reports of premiums of fire insurers; allocation.
Section 38-7-90. Retaliatory taxes, penalties, interest, and fees.
Section 38-7-120. Late payment of insurance fees and taxes; penalties; return of excess payment.
Section 38-7-130. Payment of fees, taxes, penalties, or interest under protest; action for recovery.
Section 38-7-140. Penalty for failure to pay money due or to supply information required.
Section 38-7-150. Waiver or reduction of penalties or interest.
Section 38-7-160. Municipal license fees and taxes.
Section 38-7-170. Disposition of fees, taxes, penalties, and interest.