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2021 South Carolina Code of Laws
Title 12 - Taxation
Chapter 6 - South Carolina Income Tax Act
Section 12-6-2830. Inapplicability of time limitation on assessment and collection of taxes to taxes deferred.
Universal Citation: SC Code § 12-6-2830 (2021)
The three-year limitation on assessment and collection of taxes in Sections 12-54-80 and 12-54-85 do not apply to the assessment of taxes deferred pursuant to this article. The three-year assessment period for purposes of the article begins when a return is filed under Section 12-6-2820.
HISTORY: 1995 Act No. 76, Section 1.
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