South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-20-20 — Corporations to file annual reports; time of filing; extension of time for filing annual report

(A) Except for those corporations described in Section 12-20-110, every domestic corporation, every foreign corporation qualified to do business in this State, and any other corporation required by Section 12-6-4910 to file income tax returns shall file an annual report with the department.
(B) Unless otherwise provided, corporations shall file an annual report on or before the fifteenth day of the fourth month following the close of the taxable year.
(C) The department, for good cause, may allow an extension of time for filing an annual report. A request for an extension of time for filing an annual report must be filed in accordance with Section 12-6-4980. An extension of time for filing does not extend the time for paying the license fee due.

Last amended: 1995 Act No. 76, SECTION 3; 1999 Act No. 114, SECTION 3; 2002 Act No. 334, SECTION 8C, eff June 24, 2002; 2002 Act No. 363, SECTION 1D, eff August 2, 2002; 2016 Act No. 160 (H.4328), SECTION 4.D, eff April 21, 2016. Editor's Note 2002 Act No. 334, SECTION 8.E and 2002 Act No. 363, SECTION 1.F provide as follows: "This section takes effect upon approval by the Governor and applies for estimated taxes due after 2002." 2016 Act No. 160, SECTION 4.E, provides as follows: "E. This SECTION takes effec

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