South Carolina § 12-6-4970 - Time to file returns.
Full text of South Carolina South Carolina Code of Laws § 12-6-4970 — Time to file returns., with citation guidance and answers to common questions.
§ 12-6-4970. Time to file returns.
(A) Returns of taxpayers, except as otherwise provided, must be filed on or before the fifteenth day of the fourth month following the taxable year.
(B)(1) Returns of "S" corporations and partnerships must be filed on or before the fifteenth day of the third month following the taxable year.
(2) Returns for foreign corporations that do not maintain an office or place of business in the United States must be filed on or before the fifteenth day of the sixth month following the taxable year.
(C) Returns of organizations exempt under Internal Revenue Code Section 501 reporting unrelated business income pursuant to Section 12-6-4910(8), must be filed on or before the fifteenth day of the fifth month following the taxable year.
(D) Information returns provided in Section 12-6-4950 must be filed on or before March 15 of each year.
(E) Returns filed electronically have the same due dates as provided in this section.
HISTORY: 1995 Act No. 76, SECTION 1; 1998 Act No. 432, SECTION 5; 2016 Act No. 160 (H.4328), SECTION 4.A, eff April 21, 2016.
Editor's Note
2016 Act No. 160, SECTION 4.E, provides as follows:
"E. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2015."
Effect of Amendment
2016 Act No. 160, SECTION 4.A, in (B), added the paragraph identifiers, and in (1), substituted "'S' corporations and partnerships" for "corporations".
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-6-4970
What does South Carolina Code of Laws § 12-6-4970 cover?
Section 12-6-4970 ("Time to file returns.") 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 § 12-6-4970?
A common citation format is "South Carolina Code of Laws § 12-6-4970" (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 § 12-6-4970 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.