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Section 12-8-10. Definitions. - As used in this chapter unless otherwise required by the...
Section 12-8-510. Parties subject to withholding laws. - A person located, doing business, or having gross income in...
Section 12-8-520. Incomes subject to withholding and amounts to be withheld. - (A) An employer paying wages to an employee shall withhold...
Section 12-8-530. Withholding on cash prizes or winnings; noncash prizes; exception for spectator sporting events where admission charged. - (A) A person distributing prizes or winnings to a resident...
Section 12-8-540. Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption. - (A) A person making rent or royalty payments to a...
Section 12-8-550. Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption. - (A) A person hiring or contracting with a nonresident conducting...
Section 12-8-560. Partial or total exemptions of classes of transactions; exemption for portion of transaction not taxable in State; waiver of withholding if compliance guaranteed and certain items given to department. - (A) The department may partially or totally exempt classes of...
Section 12-8-570. Withholding by trust or estate from distribution to nonresident beneficiary; exemptions. - (A) A trust or estate making a distribution of South...
Section 12-8-580. Withholding by buyer of real property or associated tangible personal property from nonresident seller. - (A)(1) A person who purchases real property, or real property...
Section 12-8-590. Tax withholding on distributions to nonresidential shareholders of "S" corporations and nonresident partners; returns. - (A) Corporations having a valid "S" election for South Carolina...
Section 12-8-595. Withholding on wages paid to individual failing to provide taxpayer identification number or social security number; penalties against withholding agents. - (A) A withholding agent, as defined in Section 12-8-10, shall...
Section 12-8-600. Withholding from any type of payment included in state gross income not specified in chapter; agreement by payee and payor; properly executed withholding exemption certificate deemed request for withholding. - (A) A payee and payor may enter into an agreement...
Section 12-8-1010. Withholding exemptions and exemption certificates. - (A)(1) Every employee shall furnish the employer with a signed...
Section 12-8-1020. Change in exemptions; decrease. - If a change occurs which decreases the number of exemptions...
Section 12-8-1030. Incorrect withholding exemption certificate; notification of department; determination of number of exemptions to be allowed; appeal by employee. - (A)(1) If an employer receives a withholding exemption certificate from...
Section 12-8-1040. Waiver of withholding requirements. - An employee may request waiver of the withholding requirements in...
Section 12-8-1050. Withholding on wages paid for period which is not payroll period; withholding on wages paid without regard to any period; withholding in miscellaneous payroll period. - (A) If wages are paid for a period which is...
Section 12-8-1060. Estimated quarterly payments by employer of withholding. - The department may authorize employers to: (1) estimate the wages...
Section 12-8-1070. Manner of withholding and amount deducted and withheld determined according to rules or regulations of department. - If payment of wages is made to an employee by...
Section 12-8-1080. Agreement between department and U.S. Secretary of Treasury regarding withholding. - The department shall make an agreement with the Secretary of...
Section 12-8-1510. Inapplicability of article's provisions to withholding. - The provisions of this article do not apply to withholding...
Section 12-8-1520. Withholding agents' duties to deposit and pay withholdings. - (A)(1) Resident withholding agents who deposit and pay withholding to...
Section 12-8-1530. Quarterly returns; agent to continue to file reports until certain events occur. - (A) A withholding agent shall file a quarterly return in...
Section 12-8-1540. Agents shall furnish statements to taxpayers and department; contents. - (A) A person required to withhold income tax under this...
Section 12-8-1550. Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension. - (A) On or before the last day of January following...
Section 12-8-2010. Liability of agent failing to withhold or pay tax. - (A) A withholding agent who fails to withhold or pay...
Section 12-8-2020. Refund of credit for overpayment. - (A) A refund or credit may be allowed for an...
Section 12-8-2030. Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien. - An amount withheld under this chapter must be held in...
Section 12-8-2040. Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns. - For purposes of Chapter 54, the quarterly return required under...