South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-8-510
Parties subject to withholding laws
Official textscstatehouse.gov
A person located, doing business, or having gross income in this State and an employer having an employee earning income within this State are subject to the withholding laws provided in this chapter.
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…