For the purpose of administration, allocation and apportionment, enforcement, collection, liens, penalties, and other similar provisions, all of the provisions of Chapter 6 of this title that may be appropriate or applicable are adopted and made a part of this chapter for the enforcement and administration of this chapter, including the requirement to make declarations of estimated tax and make estimated tax payments.
HISTORY: 1962 Code Section 65-404; 1952 Code Section 65-404; 1942 Code Section 2676; 1937 (40) 565; 1938 (40) 1762; 1987 Act No. 170, Part II, Section 2B; 1996 Act No. 248, Section 1.
Structure South Carolina Code of Laws
Chapter 11 - Income Tax On Banks
Section 12-11-10. "Banks" and "taxpayers" defined.
Section 12-11-20. Tax on income of banks; rate.
Section 12-11-30. Income tax to be instead of other taxes; exceptions.
Section 12-11-50. Payment of tax; deposit into general fund.
Section 12-11-60. Conditions rendering this chapter ineffective.