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South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-37-850

Repealed

Official textscstatehouse.gov

Last amended: Former Section, titled Courts shall not interfere with action of auditor; payment under protest as sole remedy of taxpayer, had the following history: 1962 Code SECTION 65-1639.2; 1952 Code SECTION 65-1639.2; 1942 Code SECTION 2724; 1932 Code SECTION 2724; Civ. C. '22 SECTION 456; Civ. C. '12 SECTION 404; Civ. C. '02 SECTION 363; R. S. 296; 1892 (21) 81; 1902 (23) 790; 1995 Act No. 60, SECTION 4F. Repealed by 2015 Act No. 87, SECTION 10, eff June 11, 2015.

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In this chapter (40 sections)
  1. 12-37-610 · Persons liable for taxes and assessments on real property;…
  2. 12-37-620 · Certain leasehold estates taxed until end of term; lease or…
  3. 12-37-670 · Listing new structures for taxation; due date of additional…
  4. 12-37-710 · Return and assessment of personal property
  5. 12-37-712 · Access to marina records and premises
  6. 12-37-714 · Boats with situs in State; boat or motor under contract for…
  7. 12-37-715 · Frequency of ad valorem taxation on personal property;…
  8. 12-37-717 · Repealed
  9. 12-37-720 · Persons who shall return property of ward, minor child…
  10. 12-37-730 · Persons liable for taxes on personal property held in trust…
  11. 12-37-735 · Transfer of personal property titled by state or federal…
  12. 12-37-740 · Property of others shall be listed and assessed separately;…
  13. 12-37-750 · Omitted or false returns; notice to taxpayer; assessment…
  14. 12-37-760 · Auditor shall make return of personal property when…
  15. 12-37-780 · Procedure in case of suspected evasion or false return of…
  16. 12-37-800 · Penalty for failure to list real or personal property;…
  17. 12-37-810 · Penalty where taxpayer makes wilful false return;…
  18. 12-37-820 · Payment of expenses of examination
  19. 12-37-830 · Allowable expenses
  20. 12-37-840 · Assessment as a part of collection; auditor may secure full…
  21. 12-37-850 · Repealed
  22. 12-37-890 · Place where property shall be returned for taxation
  23. 12-37-900 · Personal property tax returns; exception for certain…
  24. 12-37-905 · Required date for filing property tax returns
  25. 12-37-930 · Valuation of property; depreciation allowances for…
  26. 12-37-935 · Maximum percentage depreciation; trust fund for tax relief
  27. 12-37-940 · Valuation of certain kinds of personal property
  28. 12-37-950 · Valuation of certain leasehold estates as real estate
  29. 12-37-970 · Assessment and return of property
  30. 12-37-975 · Filing of amended return
  31. 12-37-1110 · "Personal property in transit" defined; such property…
  32. 12-37-1120 · "In transit" property; records to be kept by warehouses;…
  33. 12-37-1130 · Penalties for false statements
  34. 12-37-1140 · Penalties for evasion of assessment or levy of taxes
  35. 12-37-1310 · "Manufacturer" defined
  36. 12-37-1610 · Returns of railroad companies to Department of Revenue
  37. 12-37-1630 · Valuation and allocation
  38. 12-37-1640 · Form of return and oath
  39. 12-37-1650 · Returns to be made by receivers
  40. 12-37-1660 · Power of department to question officers, agents and…
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