South Carolina § 12-8-1530 - Quarterly returns; agent to continue to file reports until certain events occur.
Full text of South Carolina South Carolina Code of Laws § 12-8-1530 — Quarterly returns; agent to continue to file reports until certain events occur., with citation guidance and answers to common questions.
§ 12-8-1530. Quarterly returns; agent to continue to file reports until certain events occur.
(A) A withholding agent shall file a quarterly return in a form prescribed by the department indicating the total amount withheld pursuant to this chapter during the calendar quarter. The return must be filed even in quarters when no income tax has been withheld. The return must be filed on or before dates required for filing federal quarterly withholding returns specified in Internal Revenue Code Section 6071 and Internal Revenue Code Regulation Section 31.6071(a)(1), except the fourth quarter return. The fourth quarter return is due on or before the last day of January following the calendar year of the withholding.
(B)(1) A withholding agent may discontinue filing quarterly returns only after the withholding agent:
(a) notifies the department in writing that he is no longer required to withhold; and
(b) has remitted all taxes withheld or required to be withheld under the provisions of this chapter.
(2) A withholding agent who notifies the department that he is no longer required to withhold under subsection (B)(1) may furnish the department with the reconciliation statement required under Section 12-8-1550(A)(2) at the time notification is given.
HISTORY: 1995 Act No. 76, SECTION 2; 1997 Act No. 83, SECTION 2; 2016 Act No. 160 (H.4328), SECTION 1, eff April 21, 2016.
Effect of Amendment
2016 Act No. 160, SECTION 1, in (A), substituted "January" for "February" in the last sentence.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-8-1530
What does South Carolina Code of Laws § 12-8-1530 cover?
Section 12-8-1530 ("Quarterly returns; agent to continue to file reports until certain events occur.") is part of the South Carolina Code of Laws, the codified statutory law of South Carolina. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Carolina § 12-8-1530?
A common citation format is "South Carolina Code of Laws § 12-8-1530" (South Carolina). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Carolina law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Carolina official source linked on this page or consult a licensed South Carolina attorney.
How does South Carolina § 12-8-1530 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Carolina can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Carolina.