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South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-13-80

Form and filing of returns

Official textscstatehouse.gov

Returns with respect to the income tax herein imposed shall be in such form as the department may prescribe. Returns shall be filed with the department on or before the fifteenth day of the fourth month following the close of the accounting period of the association.

Last amended: 1962 Code SECTION 65-428; 1957 (50) 404; 1960 (51) 1779; 2016 Act No. 160 (H.4328), SECTION 4.C, eff April 21, 2016. Editor's Note 2016 Act No. 160, SECTION 4.E, provides as follows: "E. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2015." Effect of Amendment 2016 Act No. 160, SECTION 4.C, substituted "fourth month" for "third month".

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In this chapter (10 sections)
  1. 12-13-10 · "Association" defined
  2. 12-13-20 · "Net income" defined
  3. 12-13-30 · Imposition of tax on net income; rate
  4. 12-13-40 · Exemptions
  5. 12-13-50 · Tax shall be in lieu of other taxes; exceptions
  6. 12-13-60 · Appropriate Chapter 6 provisions to govern enforcement and…
  7. 12-13-70 · Chapter shall be administered by Department of Revenue;…
  8. 12-13-80 · Form and filing of returns
  9. 12-13-90 · Payment of tax
  10. 12-13-100 · Disposition of proceeds
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