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2019 South Carolina Code of Laws
Title 12 - Taxation
Chapter 8 - Income Tax Withholding
Section 12-8-1040. Waiver of withholding requirements.
Universal Citation: SC Code § 12-8-1040 (2019)
An employee may request waiver of the withholding requirements in Section 12-8-520 if the employee files a withholding exemption certificate annually on or before January 1 and certifies that he:
(1) incurred no liability for income tax imposed under Chapter 6 of Title 12 in the previous taxable year; and
(2) anticipates no income tax liability for the current year.
HISTORY: 1995 Act No. 76, Section 2.
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