South Carolina § 12-37-2270 - Failure to pay tax works a forfeiture.
Full text of South Carolina South Carolina Code of Laws § 12-37-2270 — Failure to pay tax works a forfeiture., with citation guidance and answers to common questions.
§ 12-37-2270. Failure to pay tax works a forfeiture.
Whenever any corporation chartered under the laws of this State shall refuse, neglect or omit to pay the taxes for State and county purposes, as assessed and levied upon the property of such corporation, within thirty days after the time required and permitted by law for taxes to be paid with or without penalty, as required by law, the charter of such corporation, with all the rights, privileges and franchises thereunder, shall become and be deemed forfeited and the corporate existence of such corporation shall be annulled.
In every such case the Attorney General shall bring an action against such corporation for the purpose of vacating the charter or annulling the existence of such corporation in the manner prescribed by law.
HISTORY: 1962 Code SECTION 65-1728; 1952 Code SECTION 65-1728; 1942 Code SECTION 2660; 1932 Code SECTION 2660; Civ. C. '22 SECTION 397; Civ. C. '12 SECTION 336; Civ. C. '02 SECTION 308; 1893 (21) 395.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-2270
What does South Carolina Code of Laws § 12-37-2270 cover?
Section 12-37-2270 ("Failure to pay tax works a forfeiture.") 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 § 12-37-2270?
A common citation format is "South Carolina Code of Laws § 12-37-2270" (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 § 12-37-2270 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.