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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 20 - CORPORATION LICENSE FEES
Section 12-20-130. Forms for reports; effect of failure to receive or secure form.
Universal Citation: SC Code § 12-20-130 (2017)
The department shall prepare blank forms for the initial annual report. For subsequent reports the department shall combine the corporate income tax return and the annual report into one form. Failure to receive or secure the form does not relieve a taxpayer from the obligation of making the return or report at the time required.
HISTORY: 1995 Act No. 76, Section 3.
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