South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-37-1990
Form of returns when no principal office is in State; examination of agents
Official textscstatehouse.gov
All returns required to be made by telephone and telegraph companies having their principal offices out of this State shall be made in such form as the department shall prescribe and the department may require answers, under oath, to any questions it may put to the principal or any other agent of any of such companies in this State and may examine any of such agents, under oath, relative to the property and affairs of such companies and the management thereof. The department may administer any such oath.
Source: view the official text
In this chapter (40 sections)
- 12-37-905 · Required date for filing property tax returns
- 12-37-930 · Valuation of property; depreciation allowances for…
- 12-37-935 · Maximum percentage depreciation; trust fund for tax relief
- 12-37-940 · Valuation of certain kinds of personal property
- 12-37-950 · Valuation of certain leasehold estates as real estate
- 12-37-970 · Assessment and return of property
- 12-37-975 · Filing of amended return
- 12-37-1110 · "Personal property in transit" defined; such property…
- 12-37-1120 · "In transit" property; records to be kept by warehouses;…
- 12-37-1130 · Penalties for false statements
- 12-37-1140 · Penalties for evasion of assessment or levy of taxes
- 12-37-1310 · "Manufacturer" defined
- 12-37-1610 · Returns of railroad companies to Department of Revenue
- 12-37-1630 · Valuation and allocation
- 12-37-1640 · Form of return and oath
- 12-37-1650 · Returns to be made by receivers
- 12-37-1660 · Power of department to question officers, agents and…
- 12-37-1670 · Railroad officer, receiver or agent who refuses to answer…
- 12-37-1680 · Proceedings in case of failure to file return
- 12-37-1940 · Statements of telegraph and telephone companies
- 12-37-1990 · Form of returns when no principal office is in State;…
- 12-37-2000 · Department shall examine statements and may require other…
- 12-37-2010 · Auditors may require agents to report length of lines in…
- 12-37-2020 · Actions for taxes in case of failure or refusal to pay;…
- 12-37-2110 · Definitions
- 12-37-2120 · Filing of report required
- 12-37-2130 · Annual valuation of private cars of private car companies
- 12-37-2140 · Method of valuation
- 12-37-2150 · Tax levy against assessed value
- 12-37-2160 · Disposition of proceeds
- 12-37-2170 · Penalty for failure to file return or to pay tax
- 12-37-2190 · Effect of other ad valorem taxes
- 12-37-2270 · Failure to pay tax works a forfeiture
- 12-37-2410 · Definitions
- 12-37-2420 · Required tax returns
- 12-37-2430 · Valuation of aircraft
- 12-37-2440 · Ratios for valuation of aircraft
- 12-37-2450 · Tax levy
- 12-37-2460 · Disposition of tax proceeds
- 12-37-2470 · Penalty for failure to file return or to pay tax