South Carolina § 12-37-975 - Filing of amended return.
Full text of South Carolina South Carolina Code of Laws § 12-37-975 — Filing of amended return., with citation guidance and answers to common questions.
§ 12-37-975. Filing of amended return.
The Department of Revenue may permit any person to substitute an amended return for the original return up to the last day prescribed for filing the return, including any extension of time granted by the department. The department in its discretion may accept or reject an amended return filed after the time prescribed for filing the return. An amended return may not operate to start or extend the limitation period for assessment and collection of taxes.
HISTORY: 1986 Act No. 303, SECTION 1; 1993 Act No. 181, SECTION 203.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-37-975
What does South Carolina Code of Laws § 12-37-975 cover?
Section 12-37-975 ("Filing of amended return.") 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 § 12-37-975?
A common citation format is "South Carolina Code of Laws § 12-37-975" (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 § 12-37-975 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.