Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns

For purposes of Chapter 54, the quarterly return required under Section 12-8-1530, the annual reconciliation required under Section 12-8-1550, and the form required to be filed in connection with withholding under Section 12-8-580 are considered returns.

Last amended: 1995 Act No. 76, SECTION 2. South Carolina Legislative Services Agency * 223 Blatt Building * 1105 Pendleton Street * Columbia, SC 29201 Disclaimer * Policies * Photo Credits * Contact Us Legislative Services Agency h t t p : / / w w w . s c s t a t e h o u s e . g o v

Source: view the official text

In this chapter (29 sections)

12-8-10 · Definitions
12-8-510 · Parties subject to withholding laws
12-8-520 · Incomes subject to withholding and amounts to be withheld
12-8-530 · Withholding on cash prizes or winnings; noncash prizes;…
12-8-540 · Withholding for rent or royalty payments to nonresident;…
12-8-550 · Withholding for nonresident temporarily conducting business…
12-8-560 · Partial or total exemptions of classes of transactions;…
12-8-570 · Withholding by trust or estate from distribution to…
12-8-580 · Withholding by buyer of real property or associated tangible…
12-8-590 · Tax withholding on distributions to nonresidential…
12-8-595 · Withholding on wages paid to individual failing to provide…
12-8-600 · Withholding from any type of payment included in state gross…
12-8-1010 · Withholding exemptions and exemption certificates
12-8-1020 · Change in exemptions; decrease
12-8-1030 · Incorrect withholding exemption certificate; notification…
12-8-1040 · Waiver of withholding requirements
12-8-1050 · Withholding on wages paid for period which is not payroll…
12-8-1060 · Estimated quarterly payments by employer of withholding
12-8-1070 · Manner of withholding and amount deducted and withheld…
12-8-1080 · Agreement between department and U.S. Secretary of Treasury…
12-8-1510 · Inapplicability of article's provisions to withholding
12-8-1520 · Withholding agents' duties to deposit and pay withholdings
12-8-1530 · Quarterly returns; agent to continue to file reports until…
12-8-1540 · Agents shall furnish statements to taxpayers and…
12-8-1550 · Due date for statements filed with department;…
12-8-2010 · Liability of agent failing to withhold or pay tax
12-8-2020 · Refund of credit for overpayment
12-8-2030 · Amount withheld held in trust for State; lien on property…
12-8-2040 · Quarterly return, annual reconciliation, and form filed in…

Full table of contents →