South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-2-30
Repealed or amended act or code section remaining in force for limited purposes
Official textscstatehouse.gov
The repeal or amendment of a code section or act does not release or extinguish any tax, interest, penalty, forfeiture, or liability incurred, unless the repealing section or act expressly so provides. The repealed or amended code section or act must be treated as remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of the tax, interest, penalty, forfeiture, or liability.
Source: view the official text
In this chapter (19 sections)
- 12-2-5 · Duties and powers of commissioners of Department of Revenue…
- 12-2-10 · "Department" defined
- 12-2-15 · "Department of Revenue and Taxation" to mean "Department of…
- 12-2-20 · "Person" and "Individual" defined
- 12-2-25 · Definitions pertaining to limited liability companies;…
- 12-2-30 · Repealed or amended act or code section remaining in force…
- 12-2-40 · Contracts intended to evade payment of tax or in fraud of tax…
- 12-2-50 · Governmental bonds, notes, and certificates of indebtedness…
- 12-2-60 · Extension of time to perform duties of county auditor, county…
- 12-2-70 · Unlawful conduct by county auditor or treasurer or member of…
- 12-2-75 · Signatories to tax returns
- 12-2-85 · Taxpayer immune from late payments due to "Year 2000" related…
- 12-2-90 · Fee-in-lieu of tax; collection and enforcement
- 12-2-100 · Tax credits; timeframe for use; refunds; allocation of…
- 12-2-110 · Out-of-state business performing disaster or…
- 12-2-115 · New jobs or investments not created; boundary clarification
- 12-2-120 · Tax liability or refunds; boundary clarification
- 12-2-130 · Authority to compromise taxes; boundary clarification
- 12-2-140 · Federal tax information; background checks