South Carolina Code of Laws
Title 12 - Taxation
Chapter 2 - General Provisions

Section 12-2-5. Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department. - On February 1, 1995, the duties and powers given to...

Section 12-2-10. "Department" defined. - As used in this title "department" means the South Carolina...

Section 12-2-15. "Department of Revenue and Taxation" to mean "Department of Revenue". - Whenever the term "Department of Revenue and Taxation" appears in...

Section 12-2-20. "Person" and "Individual" defined. - As used in this title and in other titles that...

Section 12-2-25. Definitions pertaining to limited liability companies; single-member limited liability companies. - (A) As used in this title and in other titles...

Section 12-2-30. Repealed or amended act or code section remaining in force for limited purposes. - The repeal or amendment of a code section or act...

Section 12-2-40. Contracts intended to evade payment of tax or in fraud of tax laws against public policy. - All contracts that are entered into with intent to evade...

Section 12-2-50. Governmental bonds, notes, and certificates of indebtedness tax exempt. - (A) Both the principal and interest of all bonds, notes,...

Section 12-2-60. Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes. - The department may extend the time for the performance of...

Section 12-2-70. Unlawful conduct by county auditor or treasurer or member of county board of tax appeals. - (A) It is unlawful for a person, contrary to the...

Section 12-2-75. Signatories to tax returns. - (A) Returns filed by taxpayers with the department must be...

Section 12-2-85. Taxpayer immune from late payments due to "Year 2000" related computer billing delays. - Notwithstanding any other provision of law, if a failure of...

Section 12-2-90. Fee-in-lieu of tax; collection and enforcement. - (A) As used in this section, "fee-in-lieu of tax" means...

Section 12-2-100. Tax credits; timeframe for use; refunds; allocation of credits. - (A) Unless otherwise provided by law, a tax credit administered...

Section 12-2-110. Out-of-state business performing disaster or emergency-related work exempt from certain licensing and taxing requirements. - (A) For purposes of this section: (1) "Registered business in...

Section 12-2-115. New jobs or investments not created; boundary clarification. - For purposes of all South Carolina tax credits or other...

Section 12-2-120. Tax liability or refunds; boundary clarification. - (A) Individuals whose residency or taxpayers whose property or business...

Section 12-2-130. Authority to compromise taxes; boundary clarification. - In the year containing the date of the boundary clarification,...

Section 12-2-140. Federal tax information; background checks. - (A) Each state agency and each political subdivision of the...