2013 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" and "Individual" 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 Repealed or amended act or code section remaining in force for limited purposes.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; timeframe for use; refunds.
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