South Carolina § 12-6-5095 - Rounding to nearest whole dollar on tax returns.
Full text of South Carolina South Carolina Code of Laws § 12-6-5095 — Rounding to nearest whole dollar on tax returns., with citation guidance and answers to common questions.
§ 12-6-5095. Rounding to nearest whole dollar on tax returns.
For purposes of a return filed pursuant to this chapter, all amounts may be rounded by the department or the taxpayer to the nearest whole dollar. An amount of fifty cents or more may be rounded to the next dollar. An amount of less than fifty cents may be eliminated.
HISTORY: 2000 Act No. 399, SECTION 3(E), eff August 17, 2000.
Editor's Note
2000 Act No. 399, SECTION 3.Z., provides, in pertinent part, as follows:
"This section takes effect upon approval by the Governor, or as otherwise stated, except that ... subsection E. applies to returns filed after December 31, 1999 ...."
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 12-6-5095
What does South Carolina Code of Laws § 12-6-5095 cover?
Section 12-6-5095 ("Rounding to nearest whole dollar on tax 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 § 12-6-5095?
A common citation format is "South Carolina Code of Laws § 12-6-5095" (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 § 12-6-5095 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.