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. - The word "person" or "taxpayer", for the purpose of this...

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

Section 12-54-17. Action by Attorney General to recover taxes, penalties, and interest. - Action may be brought at any time by the Attorney...

Section 12-54-25. Interest due on late taxes; applicable interest rate. - (A) If any tax is not paid when due, interest...

Section 12-54-42. Penalties for an employer for failure to furnish or file withholding statement; separate violation. - (a) A person who fails to comply with the provisions...

Section 12-54-43. Civil penalties and damages applicable to every tax or revenue law requiring return or statement filing with department. - (A) Except as otherwise provided, the civil penalties imposed by...

Section 12-54-44. Criminal penalties applicable to every tax or revenue law requiring return or statement filing with department. - (A) Except as otherwise provided, the criminal penalties imposed by...

Section 12-54-46. Exemption certificate violations; penalties; exception. - (A) An individual subject to withholding and required to supply...

Section 12-54-47. Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted. - The department may impose a penalty in an amount not...

Section 12-54-50. Penalty for checks returned to department on account of insufficient funds. - When the bank on which an uncertified check or electronic...

Section 12-54-55. Interest on underpayment of declaration of estimated tax. - In the case of an underpayment of declaration of estimated...

Section 12-54-70. Extension of time for filing returns or paying tax; tentative return and payment of tentative liability. - (a) The department may allow further time for the filing...

Section 12-54-75. Electronic collection of revenues. - (A) The State Treasurer may authorize a state agency which...

Section 12-54-85. Time limitation for assessment of taxes or fees; exceptions. - (A) Except as otherwise provided in this section, taxes must...

Section 12-54-87. Timely filing discount. - Notwithstanding any other provision of law, for purposes of discounts...

Section 12-54-90. Revocation of license to do business for failure to comply with law. - (A) When a person fails, neglects, violates, or refuses to...

Section 12-54-100. Authority of department to conduct examination or investigation. - (A) In the administration of a state tax law, the...

Section 12-54-110. Power of department to summon taxpayer or other person; remedy for failure to comply with summons. - (A) The department may summon: (1) a person who: (a)...

Section 12-54-120. Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies. - (A)(1) If a person liable to pay a tax neglects...

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. - (A) For purposes of this section, the term: (1) "Security...

Section 12-54-123. Surrender of property upon which levy has been made; liability to taxpayer. - A person in possession of property upon which a levy...

Section 12-54-124. Transfer of business assets; tax liens; suspension of business license; certificate of compliance. - In the case of the transfer of a majority of...

Section 12-54-125. Withdrawal of warrants of distraint. - If, upon investigation, the department determines that any corporation which...

Section 12-54-126. Return of licenses. - A person operating a business within this State who has...

Section 12-54-127. Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers. - When title to property, both real and personal, is transferred...

Section 12-54-130. Service upon taxpayer's employer of notice to withhold compensation; withholding by employer. - If any person liable to pay any tax neglects or...

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. - (A) If a person after notice fails to withhold a...

Section 12-54-138. Recovery of duplicate refund. - If it is determined that a taxpayer has received a...

Section 12-54-155. Substantial underpayment of tax or substantial valuation misstatement. - (A)(1) If there is an underpayment attributable to either a...

Section 12-54-160. Waiver, dismissal or reduction of penalties. - Unless otherwise specifically prohibited, the department may waive, dismiss, or...

Section 12-54-170. Deposit and distribution of funds collected as penalties and interest. - Penalties and interest collected under the provisions of this chapter...

Section 12-54-180. Manner of collection of penalties and interest. - Penalties and interest imposed by this chapter must be collected...

Section 12-54-190. Precedence of this chapter over other statutes. - Unless otherwise specified, the provisions of this chapter take precedence...

Section 12-54-195. Penalty if responsible person fails to remit sales tax to Department of Revenue. - (A) As used in this section, "responsible person" includes any...

Section 12-54-196. Collection of excessive tax by retailer; refunds; penalty; defenses. - (A) If a retailer collects from the purchaser a state...

Section 12-54-200. Requirement of bond securing payment of taxes, penalties, and interest. - (A) The department, at its discretion, after notification as provided...

Section 12-54-210. Requirements as to keeping of books and records, making of statements and returns, and compliance with department regulations; penalties. - (A) A person liable for a tax, license, fee, or...

Section 12-54-220. Furnishing of tax returns or information to other states or to Internal Revenue Service. - The department may permit the Commissioner of Internal Revenue of...

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

Section 12-54-227. Out-of-state collections. - (A)(1) As provided by Section 12-4-340, the department may contract...

Section 12-54-230. Access to Employer's Quarterly Report. - The Employment Security department shall allow the South Carolina Department...

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. - (A) Except in accordance with proper judicial order or as...

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. - (A)(1) The South Carolina Department of Revenue may require, consistent...

Section 12-54-260. Setoff for delinquent taxes. - (A) As used in this section: (1) "Delinquent taxes" mean...

Section 12-54-265. Information on debtor named in warrant for distraint. - (A) Notwithstanding any other provision of law, the department may...

Section 12-54-270. Returned refund check as unclaimed property. - A tax refund check that is returned to the Department...

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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

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