S.C. Code Ann. § 12-6-2830 — Inapplicability of time limitation on assessment and collection of taxes to taxes deferred

The three-year limitation on assessment and collection of taxes in Sections 12-54-80 and 12-54-85 do not apply to the assessment of taxes deferred pursuant to this article. The three-year assessment period for purposes of the article begins when a return is filed under Section 12-6-2820.