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2022 South Carolina Code of Laws
Title 12 - Taxation
Chapter 8 - Income Tax Withholding
Section 12-8-2040. Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns.
Universal Citation:
SC Code § 12-8-2040 (2022)
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For purposes of Chapter 54, the quarterly return required under Section 12-8-1530, the annual reconciliation required under Section 12-8-1550, and the form required to be filed in connection with withholding under Section 12-8-580 are considered returns.
HISTORY: 1995 Act No. 76, Section 2.
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