South Carolina Code of Laws
Title 38 - Insurance
Chapter 7 - Fees And Taxes

Section 38-7-10. License fees for insurers. - (A) Every insurer, except mutual benevolent aid associations and fraternal...

Section 38-7-20. Insurance premium taxes; allocation. - (A)(1) In addition to all license fees and taxes otherwise...

Section 38-7-30. Tax on fire insurers to cover expenses of inspections and investigations; annual report. - Any expenses, including expenses of counsel, detectives, and officers, incurred...

Section 38-7-35. Portion of tax on fire insurers to be used for training, certification, and continuing education program for building codes enforcement officers; annual report. - (A) One hundred seventy-five thousand dollars of the revenue collected...

Section 38-7-40. Additional premium tax on fire insurers. - Each fire insurer shall pay to the director or his...

Section 38-7-50. Tax on workers' compensation insurers. - Every insurer insuring employers in this State against liability for...

Section 38-7-60. Returns of premiums required; quarterly payment of taxes. - (1) Not later than March first of each year, every...

Section 38-7-70. Annual reports of premiums of fire insurers; allocation. - Each fire insurer carrying on business in this State shall...

Section 38-7-80. Records to be kept; fraudulent returns; failure to keep records or reports or pay funds due. - Every fire insurer shall keep accurate books of account of...

Section 38-7-90. Retaliatory taxes, penalties, interest, and fees. - (A) When the laws of any other state or the...

Section 38-7-110. Limitation on action by State for fees, taxes, penalties, and interest; disposition of funds recovered. - The State may bring suit in court for back fees,...

Section 38-7-120. Late payment of insurance fees and taxes; penalties; return of excess payment. - (A) As soon as practicable after each tax return or...

Section 38-7-130. Payment of fees, taxes, penalties, or interest under protest; action for recovery. - (a) When the State charges or levies any fees, taxes,...

Section 38-7-140. Penalty for failure to pay money due or to supply information required. - (A) It is unlawful for a person, officer or employee...

Section 38-7-150. Waiver or reduction of penalties or interest. - The director or his designee may, upon making a record...

Section 38-7-160. Municipal license fees and taxes. - This title may not be construed as preventing any municipality...

Section 38-7-170. Disposition of fees, taxes, penalties, and interest. - All fees, taxes, penalties, and interest collected by the director...

Section 38-7-180. Company exempt from taxes. - An insurance company exempt from federal income tax pursuant to...

Section 38-7-190. Tax credits - (A) Notwithstanding any other provision of law: (1) Any credits...

Section 38-7-200. Credit against premium tax. - (A) A licensed insurer providing full property and casualty coverage,...