South Carolina § 12-20-130 - Forms for reports; effect of failure to receive or secure form.
Full text of South Carolina South Carolina Code of Laws § 12-20-130 — Forms for reports; effect of failure to receive or secure form., with citation guidance and answers to common questions.
§ 12-20-130. Forms for reports; effect of failure to receive or secure form.
The department shall prepare blank forms for the initial annual report. For subsequent reports the department shall combine the corporate income tax return and the annual report into one form. Failure to receive or secure the form does not relieve a taxpayer from the obligation of making the return or report at the time required.
HISTORY: 1995 Act No. 76, SECTION 3.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-20-130
What does South Carolina Code of Laws § 12-20-130 cover?
Section 12-20-130 ("Forms for reports; effect of failure to receive or secure form.") 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 § 12-20-130?
A common citation format is "South Carolina Code of Laws § 12-20-130" (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 § 12-20-130 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.