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2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 13 - INCOME TAX ON BUILDING AND LOAN ASSOCIATIONS
Section 12-13-60. Appropriate Chapter 6 provisions to govern enforcement and administration of tax.
Universal Citation: SC Code § 12-13-60 (2018)
For the purpose of administration, enforcement, collection, liens, penalties, and similar provisions, all of the provisions of Chapter 6 of this title that are appropriate or applicable are adopted and made a part of this chapter, including the requirements of declaration and payment of estimated tax.
HISTORY: 1962 Code Section 65-426; 1957 (50) 404; 1960 (51) 1779; 1987 Act No. 170, Part II, Section 2C; 2001 Act No. 89, Section 18, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000.
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