South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-6-5520
Notification to domestic or foreign corporation of failure to file return; penalty upon continued failure to comply
# (A)
The department shall notify a domestic or foreign corporation, as defined in Section 12-20-10(3) and (4), of its failure to comply with the provisions of this chapter and Chapter 20 of this title requiring the filing of returns. If the corporation fails to file the required return within sixty days of the notice, the department may provide the taxpayer's name to the Secretary of State. The department may not make an estimated assessment or issue any warrant based on an estimated assessment against a taxpayer prior to referring such taxpayer to the Secretary of State for administrative dissolution or revocation.
# (B)
After referral from the department, the Secretary of State shall administratively dissolve a domestic corporation or revoke a foreign corporation's authority to transact business in this State.
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In this chapter (40 sections)
- 12-6-3770 · Repealed
- 12-6-3775 · Repealed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
- 12-6-5510 · Certificate of compliance as prima facie evidence
- 12-6-5520 · Notification to domestic or foreign corporation of failure…
- 12-6-5530 · Income taxes payable by check; taxpayer liable for tax and…
- 12-6-5540 · Copies of returns; verification of information on returns
- 12-6-5550 · State income tax refund as belonging to surviving spouse
- 12-6-5570 · Authority to make expenditures
- 12-6-5580 · Failure to do an act deemed committed in person's county of…
- 12-6-5590 · Donative intent; requirements; determining factors
- 12-6-5595 · Timber deeds as real property conveyances
- 12-6-5600 · Residency of individuals and businesses; boundary…