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2021 South Carolina Code of Laws
Title 12 - Taxation
Chapter 6 - South Carolina Income Tax Act
Section 12-6-4960. Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form.
Universal Citation: SC Code § 12-6-4960 (2021)
Returns must be in a form prescribed by the department. The department shall prepare blank forms for the returns to be furnished upon request. Failure to receive or secure the form does not relieve a taxpayer from the obligation to make a return.
HISTORY: 1995 Act No. 76, Section 1.
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