South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-6-3930
Imposition of interest and penalties on National Guard and Reserve members activated as a result of Iraq conflict or war on terrorism
Official textscstatehouse.gov
No interest, penalties, or other sanctions may be imposed on the active duty income of members of the National Guard and Reserves activated as a result of the conflict in Iraq and the war on terrorism with regard to underpayment of state estimated individual income tax payments of the active duty income if the federal government is unable to withhold state income taxes due on such pay.
Source: view the official text
In this chapter (40 sections)
- 12-6-3630 · Income tax credits; hydrogen research contributions
- 12-6-3631 · Biodiesel expenditures tax credit
- 12-6-3632 · Earned income tax credit
- 12-6-3660 · Tax credit for costs of retrofitting to make residence more…
- 12-6-3665 · Credit for sales tax paid on purchases of tangible personal…
- 12-6-3670 · Credit for excess premium paid for property and casualty…
- 12-6-3695 · Alternative fuel property income tax credit
- 12-6-3710 · Income tax credit for taxpayers that hire formerly…
- 12-6-3720 · Income tax credit for taxpayers that hire veterans;…
- 12-6-3750 · Nonrefundable tax credit for processing donated deer for…
- 12-6-3770 · Repealed
- 12-6-3775 · Repealed
- 12-6-3780 · Credit for preventative maintenance
- 12-6-3790 · Educational Credit for Exceptional Needs Children's Fund
- 12-6-3795 · South Carolina housing tax credit
- 12-6-3800 · Income tax credit for service as a preceptor
- 12-6-3810 · Recreational trail easement income tax credit
- 12-6-3820 · Short line railroad tax credits
- 12-6-3910 · Estimated tax payments form; due dates; treatment of excess…
- 12-6-3920 · Extension for filing and paying estimated taxes
- 12-6-3930 · Imposition of interest and penalties on National Guard and…
- 12-6-4410 · Taxable years
- 12-6-4420 · Method of accounting
- 12-6-4430 · "S" corporation elections
- 12-6-4910 · Persons, corporations, and other entities required to make…
- 12-6-4920 · Interstate motor carrier required to file return
- 12-6-4930 · Tax return of estate or trust; by whom to be made
- 12-6-4940 · Trust institutions maintaining common trust fund must make…
- 12-6-4950 · Information returns
- 12-6-4960 · Form of tax return; department to furnish blank forms;…
- 12-6-4970 · Time to file returns
- 12-6-4980 · Extension of time for filing return
- 12-6-4990 · Payment of tax due upon filing return; effect of extension;…
- 12-6-5000 · Filing of separate or joint federal returns by husband and…
- 12-6-5010 · Release of claim to personal exemption by custodial parent
- 12-6-5020 · Authorized filing of consolidated corporate income tax…
- 12-6-5030 · Composite returns for partnership or "S" corporation
- 12-6-5050 · Tax preparer's taxpayer identification number
- 12-6-5060 · Voluntary contribution to certain funds may be designated…
- 12-6-5095 · Rounding to nearest whole dollar on tax returns