There is a newer version of the South Carolina Code of Laws
2012 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.
- Section 12-2-10 - "Department" defined.
- Section 12-2-15 - "Department of Revenue and Taxation" to mean "Department of Revenue".
- Section 12-2-20 - "Person" defined.
- Section 12-2-25 - Definitions pertaining to limited liability companies; single-member limited liability companies.
- Section 12-2-30 - Repealed or amended act or code section remaining in force for limited purposes.
- Section 12-2-40 - Contracts intended to evade payment of tax or in fraud of tax laws against public policy.
- Section 12-2-50 - Governmental bonds, notes, and certificates of indebtedness tax exempt.
- Section 12-2-60 - Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes.
- Section 12-2-70 - Unlawful conduct by county auditor or treasurer or member of county board of tax appeals.
- Section 12-2-75 - Signatories to tax returns.
- Section 12-2-85 - Taxpayer immune from late payments due to "Year 2000" related computer billing delays.
- Section 12-2-90 - Fee-in-lieu of tax; collection and enforcement.
- Section 12-2-100 - Tax credits; time-frame for use; refunds.
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