South Carolina § 41-31-310 - Time contributions accrue and become payable; contributions shall not be deducted from wages; limitation on collection actions.
Full text of South Carolina South Carolina Code of Laws § 41-31-310 — Time contributions accrue and become payable; contributions shall not be deducted from wages; limitation on collection actions., with citation guidance and answers to common questions.
§ 41-31-310. Time contributions accrue and become payable; contributions shall not be deducted from wages; limitation on collection actions.
Contributions shall accrue and become payable by each employer for each calendar year in which he is subject to Chapters 27 through 41 of this title with respect to wages for employment. Contributions shall become due and be paid by each employer to the department for the fund in accordance with regulations promulgated by the department and shall not be deducted, in whole or in part, from the wages of the employer's employees. However, no determination and assessment of contributions, interest, or penalties shall be made, and no action for the collection of contributions, interest, and penalties shall be instituted more than four years after the last day of the month immediately following the calendar quarter for which the contributions, interest, or penalties were payable. This limitation period contained in this section does not apply to employers that wilfully fail to timely file a contribution report with the department, that knowingly make false statements to the department in a contribution report, or that intentionally fail to disclose a material fact to the department concerning a contribution report.
HISTORY: 1962 Code SECTION 68-201; 1952 Code SECTION 68-201; 1942 Code SECTION 7035-87; 1936 (39) 1716; 1939 (41) 487; 1941 (42) 369; 1966 (54) 2640; 2010 Act No. 234, SECTION 1, eff January 1, 2011.
Effect of Amendment
The 2010 amendment rewrote the section.
Source: official South Carolina text · Last verified 2026-08-27
Frequently Asked Questions About South Carolina § 41-31-310
What does South Carolina Code of Laws § 41-31-310 cover?
Section 41-31-310 ("Time contributions accrue and become payable; contributions shall not be deducted from wages; limitation on collection actions.") 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 § 41-31-310?
A common citation format is "South Carolina Code of Laws § 41-31-310" (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 § 41-31-310 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.