South Carolina Code — 12
Browse 1,376 sections in division 12 of the South Carolina code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 12-2-5. Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department.
- § 12-2-10. "Department" defined.
- § 12-2-15. "Department of Revenue and Taxation" to mean "Department of Revenue".
- § 12-2-20. "Person" and "Individual" defined.
- § 12-2-25. Definitions pertaining to limited liability companies; single-member limited liability companies.
- § 12-2-30. Repealed or amended act or code section remaining in force for limited purposes.
- § 12-2-40. Contracts intended to evade payment of tax or in fraud of tax laws against public policy.
- § 12-2-50. Governmental bonds, notes, and certificates of indebtedness tax exempt.
- § 12-2-60. Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes.
- § 12-2-70. Unlawful conduct by county auditor or treasurer or member of county board of tax appeals.
- § 12-2-75. Signatories to tax returns.
- § 12-2-85. Taxpayer immune from late payments due to "Year 2000" related computer billing delays.
- § 12-2-90. Fee-in-lieu of tax; collection and enforcement.
- § 12-2-100. Tax credits; timeframe for use; refunds; allocation of credits.
- § 12-2-110. Out-of-state business performing disaster or emergency-related work exempt from certain licensing and taxing requirements.
- § 12-2-115. New jobs or investments not created; boundary clarification.
- § 12-2-120. Tax liability or refunds; boundary clarification.
- § 12-2-130. Authority to compromise taxes; boundary clarification.
- § 12-2-140. Federal tax information; background checks.
- § 12-3-10. South Carolina Taxation Realignment Commission created; membership; duties; report and recommendations for effectuating amendments.
- § 12-4-10. Department of Revenue created.
- § 12-4-15. Departmental divisions; supervision.
- § 12-4-20. Offices, materials and supplies.
- § 12-4-30. Appointment of director; disposition of contested cases.
- § 12-4-40. Oath of office.
- § 12-4-70. Restriction on political activity and other acts of chairman interfering with or inconsistent with duties.
- § 12-4-310. Mandated powers and duties.
- § 12-4-320. Permissive powers and duties; rules, regulations, rulings, decisions; agreement or compromise as to taxpayer liabilities.
- § 12-4-325. Repealed.
- § 12-4-330. Witnesses before department.
- § 12-4-340. Authority to contract with collection agency to collect delinquent taxes.
- § 12-4-350. Contracts for computer and data processing services; confidentiality of data.
- § 12-4-360. Verification by department to retirement systems of information on individual income tax returns.
- § 12-4-370. Disposition of funds collected on warrants for distraint and funds in Warrant Revolving Fund.
- § 12-4-375. Retention and expenditure of funds from bankruptcy operations.
- § 12-4-377. Records of and disposition of funds from sale of confiscated alcoholic beverages.
- § 12-4-379. Payment of fee required for Federal Refund Offset Program.
- § 12-4-380. Report to General Assembly.
- § 12-4-385. Proposed change in policy concerning particular industry group; notice.
- § 12-4-387. Conduct of audits to promote voluntary compliance and collection of revenues.
- § 12-4-388. Fees for education and training programs, certificates of compliance and other documents, and entry into installment agreements.
- § 12-4-390. Document handling fees; disposition of bingo revenues; department employee professional licensing costs.
- § 12-4-393. Contracting with private entities to establish data mining and data warehousing capabilities within department.
- § 12-4-395. Authority to accept payment by credit card.
- § 12-4-397. Tax amnesty period.
- § 12-4-510. Power to levy taxes and order reassessment of property; grant of powers previously granted to State Board of Equalization and State Board of Assessors.
- § 12-4-520. Dealings with county tax officials; oversight of county taxation matters.
- § 12-4-530. Investigation and prosecution of violations.
- § 12-4-535. Department determinations.
- § 12-4-540. Appraisal, assessment and equalization by department; appraisal, assessment and equalization of certain business property.
- § 12-4-550. Requirement for public officers, and for all persons, to furnish information in connection with taxes.
- § 12-4-560. Manuals, guides, and aids to assessment; listing of property by groups and classes.
- § 12-4-570. Report of all taxable property and its value.
- § 12-4-580. Authority allowing department to contract to collect outstanding liabilities.
- § 12-4-710. Department to determine exemptions.
- § 12-4-720. Filing of applications for exemptions.
- § 12-4-730. Declaration and certification of exemption; voiding of tax notices by auditor.
- § 12-4-740. Information to be furnished in support of request for exemption; inspection of premises.
- § 12-4-750. Revocation of exempt status; imposition of tax and penalty.
- § 12-6-10. Short title.
- § 12-6-20. Administration and enforcement of chapter.
- § 12-6-30. Definitions.
- § 12-6-40. Application of federal Internal Revenue Code to State tax laws.
- § 12-6-50. Internal Revenue Code sections specifically not adopted by State.
- § 12-6-60. Role of distribution facility in determining nexus with state for income tax and corporate license fee purposes.
- § 12-6-510. Tax rates for individuals, estates, and trusts for taxable years after 1994.
- § 12-6-515. State individual income tax bracket reduction.
- § 12-6-520. Annual adjustments to individual state income tax brackets; inflation adjustments.
- § 12-6-530. Corporate income tax.
- § 12-6-535. Small business trust taxed at highest rate.
- § 12-6-540. Income tax rates for exempt organizations and cooperatives.
- § 12-6-545. Income tax rates for pass-through trade and business income; determination of income related to personal services.
- § 12-6-550. Corporations exempt from taxes imposed by Sections 12-6-530 and 12-6-540.
- § 12-6-555. Persons not having nexus with state other than contract for commercial printing in state not subject to state income or sales and use taxes; conditions.
- § 12-6-560. Computation of resident individual's gross, adjusted gross, and taxable income.
- § 12-6-570. Computation of nonresident individual, trust, estate, and beneficiary's gross, adjusted gross, and taxable income.
- § 12-6-580. Computation of corporation's gross and taxable income.
- § 12-6-590. Treatment of "S" corporations for tax purposes; shareholders.
- § 12-6-600. Taxation of partnerships.
- § 12-6-610. Computation of gross and taxable income of resident estate or trust.
- § 12-6-620. Computation of gross, adjusted gross, and taxable income of nonresident individual, trust, and estate.
- § 12-6-630. Taxation of entities not specified or excluded.
- § 12-6-640. Use of monies appropriated to Commissioners of Pilotage.
- § 12-6-1110. Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code.
- § 12-6-1120. Gross income; computation; modifications.
- § 12-6-1130. Taxable income; computation; modifications.
- § 12-6-1140. Deductions from individual taxable income.
- § 12-6-1150. Net capital gain; deduction from taxable income for individuals, estates, and trusts.
- § 12-6-1160. Dependent deduction for resident individual.
- § 12-6-1170. Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction.
- § 12-6-1171. Military retirement income deduction; definitions; surviving spouse.
- § 12-6-1175. Wages paid to unauthorized alien; business expense deduction disallowed.
- § 12-6-1190. Cost recovery of retirement benefits from retirement systems maintained by the State or its political subdivisions.
- § 12-6-1200. Exclusion from taxable income of amounts excluded from federal income tax by United States treaty.
- § 12-6-1210. Deductions for capital expenses, depreciation, gains and losses; change in accounting method; certain elections for special tax treatment; provisions of federal law.
- § 12-6-1220. Individual Development Account.
- § 12-6-1610. Definitions.
- § 12-6-1620. "Catastrophe Savings Account" defined; exemptions allowed; contributable amount; attachment and garnishment.
- § 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 beneficiary; modifications, adjustments, and allocations.
- § 12-6-2210. Taxation of business; determination whether entirely or partly transacted or conducted within State.
- § 12-6-2220. Allocation of interest, dividends, rents and royalties, gains and losses, and income from personal services.
- § 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 profits or income derived from sources not otherwise described by this chapter.
- § 12-6-2295. Items included and excluded from terms "sales" and "gross receipts".
- § 12-6-2300. Apportionment of United States source income for business incorporated in foreign country.
- § 12-6-2310. Income remaining after allocation for certain companies; factors to be used for apportionment.
- § 12-6-2320. Allocation and apportionment of taxpayer's income when provisions unfairly represent taxpayer's business activity; agreement with taxpayer; provision for taxpayer constructing or operating qualified recycling facility.
- § 12-6-2810. Deferral of taxes on income attributable to increase in gross income from foreign trading receipts.
- § 12-6-2820. Date deferred payments are due and payable; payment of taxes at accelerated rate; effect of taxpayer's failure to pay interest.
- § 12-6-2830. Inapplicability of time limitation on assessment and collection of taxes to taxes deferred.
- § 12-6-2840. Effective date of article; inapplicability of article to domestic international sales corporations or foreign sales corporations.
- § 12-6-2850. Definitions.
- § 12-6-3310. Tax credits; timeframe for use; pass through and calculation of shareholder credit; limited liability companies.
- § 12-6-3320. Applicability of federal provisions to all income tax credits available to corporation for state income tax purposes.
- § 12-6-3330. Two wage earner credit for married individuals filing joint return; computation; definitions; when not allowed.
- § 12-6-3340. Investment tax credit for purchase and installation of certain energy conservation and renewable energy production measures.
- § 12-6-3350. Tax credit for State contractors subcontracting with socially and economically disadvantaged small business.
- § 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 for certain companies investing and creating jobs in State.
- § 12-6-3370. Tax credits for construction, installation or restoration of water impoundments and water control structures.
- § 12-6-3375. Tax credit for port cargo volume increase; application to council; definitions; excess credits; taxpayers without distribution centers in the State; failure to meet requirements.
- § 12-6-3376. Income tax credit for plug-in hybrid vehicle.
- § 12-6-3377. Hybrid, fuel cell, alternative fuel or lean burn motor vehicle tax credit.
- § 12-6-3378. Tax credits for certain agribusinesses and service-related facilities.
- § 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 facility level, in-home, or community care.
- § 12-6-3400. Credit for income tax paid by South Carolina resident to another state.
- § 12-6-3410. Corporate income tax credit for corporate headquarters.
- § 12-6-3415. Tax credit for research and development expenditures.
- § 12-6-3420. Tax credit for construction or improvement of infrastructure project.
- § 12-6-3430. Tax credit for qualified investments in Palmetto Seed Capital Corporation or Palmetto Seed Capital Fund Limited Partnership.
- § 12-6-3440. Tax credit for employee child care programs.
- § 12-6-3460. Definitions.
- § 12-6-3465. Recycling facility tax credits.
- § 12-6-3470. Employer tax credit.
- § 12-6-3477. Apprentice income tax credit.
- § 12-6-3480. Tax credits.
- § 12-6-3500. Retirement plan credits.
- § 12-6-3515. Credit for conservation or qualified conservation contribution of real property; lands eligible; transfer of credits; definitions.
- § 12-6-3520. Income tax credit for habitat management and construction and maintenance of critical habitat improvements.
- § 12-6-3525. Tax credits for vehicle or scrap recyclers participating in End-of-Life Vehicle Solutions (ELVS) Program.
- § 12-6-3530. Repealed.
- § 12-6-3535. Income tax credit for making qualified rehabilitation expenditures for a certified historic structure.
- § 12-6-3550. Voluntary cleanup activity tax credit; eligibility requirements.
- § 12-6-3560. Credit against state income tax for motion picture and advertisement production companies.
- § 12-6-3570. Motion picture related income tax credit claims.
- § 12-6-3575. Health insurance tax credits.
- § 12-6-3580. South Carolina Quality Forum participants; tax credits for registration fee and participation in organizational performance excellence assessment process; limitation.
- § 12-6-3582. Income tax credits; agricultural use of anhydrous ammonia.
- § 12-6-3585. Industry Partnership Fund tax credit.
- § 12-6-3587. Purchase and installation of solar energy system for heating water, space heating, air cooling, or generating electricity.
- § 12-6-3588. South Carolina Clean Energy Tax Incentive Program; definitions; requirements to receive tax credit.
- § 12-6-3589. Tax credit for effluent toxicity testing.
- § 12-6-3590. Credit for milk producer; promulgation of regulations.
- § 12-6-3600. Credit for ethanol and biodiesel facilities.
- § 12-6-3610. Credit for property used for distribution or dispensing renewable fuel.
- § 12-6-3620. Purchase and installation of equipment to produce energy from biomass resources.
- § 12-6-3622. Fire sprinkler system tax credits.
- § 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 hurricane resistant.
- § 12-6-3665. Credit for sales tax paid on purchases of tangible personal property to retrofit residence.
- § 12-6-3670. Credit for excess premium paid for property and casualty insurance.
- § 12-6-3695. Alternative fuel property income tax credit.
- § 12-6-3710. Income tax credit for taxpayers that hire formerly incarcerated individuals; eligibility; regulations; definitions.
- § 12-6-3720. Income tax credit for taxpayers that hire veterans; eligibility; regulations; definitions.
- § 12-6-3750. Nonrefundable tax credit for processing donated deer for charitable distribution.
- § 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 where estimated payments or withholdings more than tax liability; waiver of penalties.
- § 12-6-3920. Extension for filing and paying estimated taxes.
- § 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.
- § 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 tax returns.
- § 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 tax return; contents.
- § 12-6-4950. Information returns.
- § 12-6-4960. Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form.
- § 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; requirement of making estimated tax payment.
- § 12-6-5000. Filing of separate or joint federal returns by husband and wife; same status required on state return; nonresidents; where no federal return filed.
- § 12-6-5010. Release of claim to personal exemption by custodial parent.
- § 12-6-5020. Authorized filing of consolidated corporate income tax return; terms and conditions.
- § 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 on return; reporting of contributions annually by department.
- § 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 to file return; penalty upon continued failure to comply.
- § 12-6-5530. Income taxes payable by check; taxpayer liable for tax and penalties when check dishonored by bank.
- § 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 residence.
- § 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 clarification.
- § 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; exception for spectator sporting events where admission charged.
- § 12-8-540. Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption.
- § 12-8-550. Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption.
- § 12-8-560. Partial or total exemptions of classes of transactions; exemption for portion of transaction not taxable in State; waiver of withholding if compliance guaranteed and certain items given to department.
- § 12-8-570. Withholding by trust or estate from distribution to nonresident beneficiary; exemptions.
- § 12-8-580. Withholding by buyer of real property or associated tangible personal property from nonresident seller.
- § 12-8-590. Tax withholding on distributions to nonresidential shareholders of "S" corporations and nonresident partners; returns.
- § 12-8-595. Withholding on wages paid to individual failing to provide taxpayer identification number or social security number; penalties against withholding agents.
- § 12-8-600. Withholding from any type of payment included in state gross income not specified in chapter; agreement by payee and payor; properly executed withholding exemption certificate deemed request for withholding.
- § 12-8-1010. Withholding exemptions and exemption certificates.
- § 12-8-1020. Change in exemptions; decrease.
- § 12-8-1030. Incorrect withholding exemption certificate; notification of department; determination of number of exemptions to be allowed; appeal by employee.
- § 12-8-1040. Waiver of withholding requirements.
- § 12-8-1050. Withholding on wages paid for period which is not payroll period; withholding on wages paid without regard to any period; withholding in miscellaneous payroll period.
- § 12-8-1060. Estimated quarterly payments by employer of withholding.
- § 12-8-1070. Manner of withholding and amount deducted and withheld determined according to rules or regulations of department.
- § 12-8-1080. Agreement between department and U.S. Secretary of Treasury regarding withholding.
- § 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 certain events occur.
- § 12-8-1540. Agents shall furnish statements to taxpayers and department; contents.
- § 12-8-1550. Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.
- § 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 of agent for amount withheld; recording of lien.
- § 12-8-2040. Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns.
- § 12-10-10. Short title.
- § 12-10-20. Legislative intent.
- § 12-10-30. Definitions.
- § 12-10-40. Designation of enterprise zones; criteria.
- § 12-10-45. Designation of census tract by tire manufacturer as enterprise zone; certification of tire manufacturer.
- § 12-10-50. Qualification for benefits.
- § 12-10-60. Revitalization agreement.
- § 12-10-80. Job development credits.
- § 12-10-81. Job development tax credits.
- § 12-10-82. Irrevocable assignment of future payments.
- § 12-10-85. Purpose and use of State Rural Infrastructure Fund; grants.
- § 12-10-88. Redevelopment fees.
- § 12-10-90. Levels of capital investment or employment in revitalization agreement; failure to achieve levels and effect thereof.
- § 12-10-95. Credit against withholding for retraining; program review; policies and procedures.
- § 12-10-100. Criteria for determination and selection of qualifying businesses and for approval of revitalization agreements; application fee schedule; annual publication of itemized revitalization agreement report.
- § 12-10-105. Annual fees.
- § 12-10-110. Construction of chapter.
- § 12-10-120. Job development credit requirements applicable to professional sports teams.
- § 12-11-20. Tax on income of banks; rate.
- § 12-11-30. Income tax to be instead of other taxes; exceptions.
- § 12-11-40. Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks.
- § 12-11-50. Payment of tax; deposit into general fund.
- § 12-11-60. Conditions rendering this chapter ineffective.
- § 12-13-10. "Association" defined.
- § 12-13-20. "Net income" defined.
- § 12-13-30. Imposition of tax on net income; rate.
- § 12-13-40. Exemptions.
- § 12-13-50. Tax shall be in lieu of other taxes; exceptions.
- § 12-13-60. Appropriate Chapter 6 provisions to govern enforcement and administration of tax.
- § 12-13-70. Chapter shall be administered by Department of Revenue; rules and regulations.
- § 12-13-80. Form and filing of returns.
- § 12-13-90. Payment of tax.
- § 12-13-100. Disposition of proceeds.
- § 12-14-10. Short title.
- § 12-14-20. Purpose.
- § 12-14-60. Investment tax credit.
- § 12-14-80. Investment tax credit for manufacturing and productive equipment.
- § 12-15-10. Short title.
- § 12-15-20. Definitions.
- § 12-15-30. Qualification under Enterprise Zone Act of 1995; period of qualification.
- § 12-15-40. Income tax allocation and apportionment agreement authorization.
- § 12-16-10. Short title.
- § 12-16-20. Definitions.
- § 12-16-30. Presumption of residency at death.
- § 12-16-210. Short title of article.
- § 12-16-220. Construction and purpose.
- § 12-16-230. Arbitration of conflicting state claims regarding domicile.
- § 12-16-240. Arbitration hearings.
- § 12-16-250. Powers of arbitration board; judicial sanctions for failure to obey subpoena.
- § 12-16-260. Determination of domicile.
- § 12-16-270. Board's authority over questions arising in arbitration proceedings.
- § 12-16-280. Filing requirements.
- § 12-16-290. Interest or penalties for nonpayment of death taxes.
- § 12-16-300. Compromise.
- § 12-16-310. Compensation and expenses of board members and employees.