South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-6-2830
Inapplicability of time limitation on assessment and collection of taxes to taxes deferred
Official textscstatehouse.gov
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.
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In this chapter (40 sections)
- 12-6-1210 · Deductions for capital expenses, depreciation, gains and…
- 12-6-1220 · Individual Development Account
- 12-6-1610 · Definitions
- 12-6-1620 · "Catastrophe Savings Account" defined; exemptions allowed;…
- 12-6-1630 · Taxation of distributions or at death of account owner
- 12-6-1710 · Taxation of part-year resident
- 12-6-1720 · Taxable income of nonresident individual, trust, estate, or…
- 12-6-2210 · Taxation of business; determination whether entirely or…
- 12-6-2220 · Allocation of interest, dividends, rents and royalties,…
- 12-6-2230 · Allocation of income not allocated under Section 12-6-2220
- 12-6-2240 · Apportionment of all income remaining after allocation
- 12-6-2252 · Allocation and apportionment of business income
- 12-6-2280 · Sales factor; definitions
- 12-6-2290 · Apportionment of remaining net income from principal…
- 12-6-2295 · Items included and excluded from terms "sales" and "gross…
- 12-6-2300 · Apportionment of United States source income for business…
- 12-6-2310 · Income remaining after allocation for certain companies;…
- 12-6-2320 · Allocation and apportionment of taxpayer's income when…
- 12-6-2810 · Deferral of taxes on income attributable to increase in…
- 12-6-2820 · Date deferred payments are due and payable; payment of…
- 12-6-2830 · Inapplicability of time limitation on assessment and…
- 12-6-2840 · Effective date of article; inapplicability of article to…
- 12-6-2850 · Definitions
- 12-6-3310 · Tax credits; timeframe for use; pass through and…
- 12-6-3320 · Applicability of federal provisions to all income tax…
- 12-6-3330 · Two wage earner credit for married individuals filing joint…
- 12-6-3340 · Investment tax credit for purchase and installation of…
- 12-6-3350 · Tax credit for State contractors subcontracting with…
- 12-6-3360 · Job tax credit
- 12-6-3362 · Small business jobs tax credit; alternate method
- 12-6-3367 · Moratorium on corporate income and insurance premium taxes…
- 12-6-3370 · Tax credits for construction, installation or restoration…
- 12-6-3375 · Tax credit for port cargo volume increase; application to…
- 12-6-3376 · Income tax credit for plug-in hybrid vehicle
- 12-6-3377 · Hybrid, fuel cell, alternative fuel or lean burn motor…
- 12-6-3378 · Tax credits for certain agribusinesses and service-related…
- 12-6-3380 · Tax credit for child and dependent care expenses
- 12-6-3381 · Premarital preparation course tax credit; form
- 12-6-3385 · Income tax credit for tuition; definitions
- 12-6-3390 · Credit for expenses paid to institution providing nursing…