South Carolina Code of Laws
Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue
Section 12-54-10. Definitions.

The word "person" or "taxpayer", for the purpose of this chapter, unless otherwise required by the text, includes any individual, firm, partnership, limited liability company, association, corporation, receiver, trustee, fiduciary, or any other group or combination acting as a unit and the State or any agency or instrumentality, authority, or political subdivision thereof, including municipalities. "Department" means the South Carolina Department of Revenue.
HISTORY: 1985 Act No. 201, Part II, Section 32A; 1993 Act No. 181, Section 235; 1995 Act No. 60, Section 2C.

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Structure South Carolina Code of Laws

South Carolina Code of Laws

Title 12 - Taxation

Chapter 54 - Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue

Section 12-54-10. Definitions.

Section 12-54-15. Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay.

Section 12-54-17. Action by Attorney General to recover taxes, penalties, and interest.

Section 12-54-25. Interest due on late taxes; applicable interest rate.

Section 12-54-42. Penalties for an employer for failure to furnish or file withholding statement; separate violation.

Section 12-54-43. Civil penalties and damages applicable to every tax or revenue law requiring return or statement filing with department.

Section 12-54-44. Criminal penalties applicable to every tax or revenue law requiring return or statement filing with department.

Section 12-54-46. Exemption certificate violations; penalties; exception.

Section 12-54-47. Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted.

Section 12-54-50. Penalty for checks returned to department on account of insufficient funds.

Section 12-54-55. Interest on underpayment of declaration of estimated tax.

Section 12-54-70. Extension of time for filing returns or paying tax; tentative return and payment of tentative liability.

Section 12-54-75. Electronic collection of revenues.

Section 12-54-85. Time limitation for assessment of taxes or fees; exceptions.

Section 12-54-87. Timely filing discount.

Section 12-54-90. Revocation of license to do business for failure to comply with law.

Section 12-54-100. Authority of department to conduct examination or investigation.

Section 12-54-110. Power of department to summon taxpayer or other person; remedy for failure to comply with summons.

Section 12-54-120. Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies.

Section 12-54-122. Notice of lien required; exemptions from validity of lien; priority of other liens or security interests; filing of notice; due diligence as factor determining notice or knowledge; subrogation of rights.

Section 12-54-123. Surrender of property upon which levy has been made; liability to taxpayer.

Section 12-54-124. Transfer of business assets; tax liens; suspension of business license; certificate of compliance.

Section 12-54-125. Withdrawal of warrants of distraint.

Section 12-54-126. Return of licenses.

Section 12-54-127. Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers.

Section 12-54-130. Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.

Section 12-54-135. Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section.

Section 12-54-138. Recovery of duplicate refund.

Section 12-54-155. Substantial underpayment of tax or substantial valuation misstatement.

Section 12-54-160. Waiver, dismissal or reduction of penalties.

Section 12-54-170. Deposit and distribution of funds collected as penalties and interest.

Section 12-54-180. Manner of collection of penalties and interest.

Section 12-54-190. Precedence of this chapter over other statutes.

Section 12-54-195. Penalty if responsible person fails to remit sales tax to Department of Revenue.

Section 12-54-196. Collection of excessive tax by retailer; refunds; penalty; defenses.

Section 12-54-200. Requirement of bond securing payment of taxes, penalties, and interest.

Section 12-54-210. Requirements as to keeping of books and records, making of statements and returns, and compliance with department regulations; penalties.

Section 12-54-220. Furnishing of tax returns or information to other states or to Internal Revenue Service.

Section 12-54-225. Authority of department to enter into agreements with other states for mutual exchange of tax information.

Section 12-54-227. Out-of-state collections.

Section 12-54-230. Access to Employer's Quarterly Report.

Section 12-54-240. Disclosure of records of and reports and returns filed with Department of Revenue by employees and agents of department and state auditor's office prohibited; penalties.

Section 12-54-250. Authority of Department of Revenue to require payment with immediately available funds debts of $15,000 or more; interest and penalties.

Section 12-54-260. Setoff for delinquent taxes.

Section 12-54-265. Information on debtor named in warrant for distraint.

Section 12-54-270. Returned refund check as unclaimed property.