South Carolina § 12-8-2040 - Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns.

Full text of South Carolina South Carolina Code of Laws § 12-8-2040 — Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns., with citation guidance and answers to common questions.

§ 12-8-2040. Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns.

For purposes of Chapter 54, the quarterly return required under Section 12-8-1530, the annual reconciliation required under Section 12-8-1550, and the form required to be filed in connection with withholding under Section 12-8-580 are considered returns.

HISTORY: 1995 Act No. 76, SECTION 2.

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

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Frequently Asked Questions About South Carolina § 12-8-2040

What does South Carolina Code of Laws § 12-8-2040 cover?

Section 12-8-2040 ("Quarterly return, annual reconciliation, and form filed in connection with withholding considered 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 § 12-8-2040?

A common citation format is "South Carolina Code of Laws § 12-8-2040" (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 § 12-8-2040 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.