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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 6 - SOUTH CAROLINA INCOME TAX ACT
Section 12-6-5530. Income taxes payable by check; taxpayer liable for tax and penalties when check dishonored by bank.
Universal Citation: SC Code § 12-6-5530 (2017)
Income taxes may be paid with an uncertified check, but if a check is not paid by the bank on which it is drawn, the taxpayer remains liable for the payment of the tax and for all legal penalties as if the check had not been tendered.
HISTORY: 1995 Act No. 76, Section 1.
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