The department shall prepare blank forms for the initial annual report. For subsequent reports the department shall combine the corporate income tax return and the annual report into one form. Failure to receive or secure the form does not relieve a taxpayer from the obligation of making the return or report at the time required.
HISTORY: 1995 Act No. 76, Section 3.
Structure South Carolina Code of Laws
Chapter 20 - Corporation License Fees
Section 12-20-10. Definitions.
Section 12-20-30. Form and contents of annual report; public inspection.
Section 12-20-70. License tax where combined return is filed; applicability of minimum license fee.
Section 12-20-80. Prorated license fee.
Section 12-20-105. Tax credits.
Section 12-20-120. Annual report to be signed by person authorized to make report.
Section 12-20-130. Forms for reports; effect of failure to receive or secure form.
Section 12-20-140. Department's receipt constitutes certificate of compliance and license.
Section 12-20-150. Department to administer provisions of chapter; rules and regulations.
Section 12-20-160. Corporate license fee deemed to be tax.
Section 12-20-170. Amounts collected under chapter to be deposited to credit of State Treasurer.
Section 12-20-175. Reduction of license fees due to tax credits.