South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-2420

Required tax returns

Official textscstatehouse.gov

Last amended: 1976 Act No. 576, SECTION 2; 1976 Act No. 709, Part II, SECTION 2; 2015 Act No. 87 (S.379), SECTION 15, eff June 11, 2015. Effect of Amendment 2015 Act No. 87, SECTION 15, substituted "thirtieth day of April" for "15th day of April", and deleted the former second paragraph, relating to the first report filed.

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In this chapter (40 sections)
  1. 12-37-1640 · Form of return and oath
  2. 12-37-1650 · Returns to be made by receivers
  3. 12-37-1660 · Power of department to question officers, agents and…
  4. 12-37-1670 · Railroad officer, receiver or agent who refuses to answer…
  5. 12-37-1680 · Proceedings in case of failure to file return
  6. 12-37-1940 · Statements of telegraph and telephone companies
  7. 12-37-1990 · Form of returns when no principal office is in State;…
  8. 12-37-2000 · Department shall examine statements and may require other…
  9. 12-37-2010 · Auditors may require agents to report length of lines in…
  10. 12-37-2020 · Actions for taxes in case of failure or refusal to pay;…
  11. 12-37-2110 · Definitions
  12. 12-37-2120 · Filing of report required
  13. 12-37-2130 · Annual valuation of private cars of private car companies
  14. 12-37-2140 · Method of valuation
  15. 12-37-2150 · Tax levy against assessed value
  16. 12-37-2160 · Disposition of proceeds
  17. 12-37-2170 · Penalty for failure to file return or to pay tax
  18. 12-37-2190 · Effect of other ad valorem taxes
  19. 12-37-2270 · Failure to pay tax works a forfeiture
  20. 12-37-2410 · Definitions
  21. 12-37-2420 · Required tax returns
  22. 12-37-2430 · Valuation of aircraft
  23. 12-37-2440 · Ratios for valuation of aircraft
  24. 12-37-2450 · Tax levy
  25. 12-37-2460 · Disposition of tax proceeds
  26. 12-37-2470 · Penalty for failure to file return or to pay tax
  27. 12-37-2490 · Effect of other ad valorem taxes upon aircraft of airline…
  28. 12-37-2600 · Motor carriers exempt from ad valorem taxes
  29. 12-37-2610 · Tax year for motor vehicles
  30. 12-37-2615 · Penalties for violation of Section 12-37-2610
  31. 12-37-2620 · Tax determined for twelve or twenty-four month period,…
  32. 12-37-2630 · Property tax return to be filed prior to application for…
  33. 12-37-2640 · Auditor to determine assessed value of motor vehicle
  34. 12-37-2645 · Assessment ratio for determining assessed value of motor…
  35. 12-37-2650 · Issuance of tax notices and paid receipts; delegation of…
  36. 12-37-2660 · Listing of license registration applications to be…
  37. 12-37-2675 · Transfer of vehicle license, tax levy prohibited until…
  38. 12-37-2680 · Determination of assessed value of vehicle; high mileage…
  39. 12-37-2690 · Assessment and collection of municipal taxes
  40. 12-37-2710 · Returns for personal property registered with state…
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