South Carolina § 12-36-2580 - Special authorization to pay tax quarterly.

Full text of South Carolina South Carolina Code of Laws § 12-36-2580 — Special authorization to pay tax quarterly., with citation guidance and answers to common questions.

§ 12-36-2580. Special authorization to pay tax quarterly.

When the total tax for which any person is liable under this chapter does not exceed one hundred dollars for any month, a quarterly return and remittance, instead of a monthly return, may be made on or before the twentieth day of the month following the end of the quarter for which the tax is due, when specifically authorized by the department and under rules and regulations prescribed or promulgated by the department.

HISTORY: 1990 Act No. 612, Part II, SECTION 74A.

Source: official South Carolina text · Last verified 2026-08-27

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Frequently Asked Questions About South Carolina § 12-36-2580

What does South Carolina Code of Laws § 12-36-2580 cover?

Section 12-36-2580 ("Special authorization to pay tax quarterly.") 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 § 12-36-2580?

A common citation format is "South Carolina Code of Laws § 12-36-2580" (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 § 12-36-2580 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.