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- S.C. Code Ann. § 12-6-3515 · Credit for conservation or qualified conservation contribution of real property; lands eligible; transfer of credits; definitions.
- S.C. Code Ann. § 12-6-3520 · Income tax credit for habitat management and construction and maintenance of critical habitat improvements.
- S.C. Code Ann. § 12-6-3525 · Tax credits for vehicle or scrap recyclers participating in End-of-Life Vehicle Solutions (ELVS) Program.
- S.C. Code Ann. § 12-6-3530 · Repealed.
- S.C. Code Ann. § 12-6-3535 · Income tax credit for making qualified rehabilitation expenditures for a certified historic structure.
- S.C. Code Ann. § 12-6-3550 · Voluntary cleanup activity tax credit; eligibility requirements.
- S.C. Code Ann. § 12-6-3560 · Credit against state income tax for motion picture and advertisement production companies.
- S.C. Code Ann. § 12-6-3570 · Motion picture related income tax credit claims.
- S.C. Code Ann. § 12-6-3575 · Health insurance tax credits.
- S.C. Code Ann. § 12-6-3580 · South Carolina Quality Forum participants; tax credits for registration fee and participation in organizational performance excellence assessment process; limitation.
- S.C. Code Ann. § 12-6-3582 · Income tax credits; agricultural use of anhydrous ammonia.
- S.C. Code Ann. § 12-6-3585 · Industry Partnership Fund tax credit.
- S.C. Code Ann. § 12-6-3587 · Purchase and installation of solar energy system for heating water, space heating, air cooling, or generating electricity.
- S.C. Code Ann. § 12-6-3588 · South Carolina Clean Energy Tax Incentive Program; definitions; requirements to receive tax credit.
- S.C. Code Ann. § 12-6-3589 · Tax credit for effluent toxicity testing.
- S.C. Code Ann. § 12-6-3590 · Credit for milk producer; promulgation of regulations.
- S.C. Code Ann. § 12-6-3600 · Credit for ethanol and biodiesel facilities.
- S.C. Code Ann. § 12-6-3610 · Credit for property used for distribution or dispensing renewable fuel.
- S.C. Code Ann. § 12-6-3620 · Purchase and installation of equipment to produce energy from biomass resources.
- S.C. Code Ann. § 12-6-3622 · Fire sprinkler system tax credits.
- S.C. Code Ann. § 12-6-3630 · Income tax credits; hydrogen research contributions.
- S.C. Code Ann. § 12-6-3631 · Biodiesel expenditures tax credit.
- S.C. Code Ann. § 12-6-3632 · Earned income tax credit.
- S.C. Code Ann. § 12-6-3660 · Tax credit for costs of retrofitting to make residence more hurricane resistant.
- S.C. Code Ann. § 12-6-3665 · Credit for sales tax paid on purchases of tangible personal property to retrofit residence.
- S.C. Code Ann. § 12-6-3670 · Credit for excess premium paid for property and casualty insurance.
- S.C. Code Ann. § 12-6-3695 · Alternative fuel property income tax credit.
- S.C. Code Ann. § 12-6-3710 · Income tax credit for taxpayers that hire formerly incarcerated individuals; eligibility; regulations; definitions.
- S.C. Code Ann. § 12-6-3720 · Income tax credit for taxpayers that hire veterans; eligibility; regulations; definitions.
- S.C. Code Ann. § 12-6-3750 · Nonrefundable tax credit for processing donated deer for charitable distribution.
- S.C. Code Ann. § 12-6-3770 · Repealed.
- S.C. Code Ann. § 12-6-3775 · Repealed.
- S.C. Code Ann. § 12-6-3780 · Credit for preventative maintenance.
- S.C. Code Ann. § 12-6-3790 · Educational Credit for Exceptional Needs Children's Fund.
- S.C. Code Ann. § 12-6-3795 · South Carolina housing tax credit.
- S.C. Code Ann. § 12-6-3800 · Income tax credit for service as a preceptor.
- S.C. Code Ann. § 12-6-3810 · Recreational trail easement income tax credit.
- S.C. Code Ann. § 12-6-3820 · Short line railroad tax credits.
- S.C. Code Ann. § 12-6-3910 · Estimated tax payments form; due dates; treatment of excess where estimated payments or withholdings more than tax liability; waiver of penalties.
- S.C. Code Ann. § 12-6-3920 · Extension for filing and paying estimated taxes.
- S.C. Code Ann. § 12-6-3930 · Imposition of interest and penalties on National Guard and Reserve members activated as a result of Iraq conflict or war on terrorism.
- S.C. Code Ann. § 12-6-4410 · Taxable years.
- S.C. Code Ann. § 12-6-4420 · Method of accounting.
- S.C. Code Ann. § 12-6-4430 · "S" corporation elections.
- S.C. Code Ann. § 12-6-4910 · Persons, corporations, and other entities required to make tax returns.
- S.C. Code Ann. § 12-6-4920 · Interstate motor carrier required to file return.
- S.C. Code Ann. § 12-6-4930 · Tax return of estate or trust; by whom to be made.
- S.C. Code Ann. § 12-6-4940 · Trust institutions maintaining common trust fund must make tax return; contents.
- S.C. Code Ann. § 12-6-4950 · Information returns.
- S.C. Code Ann. § 12-6-4960 · Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form.
- S.C. Code Ann. § 12-6-4970 · Time to file returns.
- S.C. Code Ann. § 12-6-4980 · Extension of time for filing return.
- S.C. Code Ann. § 12-6-4990 · Payment of tax due upon filing return; effect of extension; requirement of making estimated tax payment.
- S.C. Code Ann. § 12-6-5000 · Filing of separate or joint federal returns by husband and wife; same status required on state return; nonresidents; where no federal return filed.
- S.C. Code Ann. § 12-6-5010 · Release of claim to personal exemption by custodial parent.
- S.C. Code Ann. § 12-6-5020 · Authorized filing of consolidated corporate income tax return; terms and conditions.
- S.C. Code Ann. § 12-6-5030 · Composite returns for partnership or "S" corporation.
- S.C. Code Ann. § 12-6-5050 · Tax preparer's taxpayer identification number.
- S.C. Code Ann. § 12-6-5060 · Voluntary contribution to certain funds may be designated on return; reporting of contributions annually by department.
- S.C. Code Ann. § 12-6-5095 · Rounding to nearest whole dollar on tax returns.
- S.C. Code Ann. § 12-6-5510 · Certificate of compliance as prima facie evidence.
- S.C. Code Ann. § 12-6-5520 · Notification to domestic or foreign corporation of failure to file return; penalty upon continued failure to comply.
- S.C. Code Ann. § 12-6-5530 · Income taxes payable by check; taxpayer liable for tax and penalties when check dishonored by bank.
- S.C. Code Ann. § 12-6-5540 · Copies of returns; verification of information on returns.
- S.C. Code Ann. § 12-6-5550 · State income tax refund as belonging to surviving spouse.
- S.C. Code Ann. § 12-6-5570 · Authority to make expenditures.
- S.C. Code Ann. § 12-6-5580 · Failure to do an act deemed committed in person's county of residence.
- S.C. Code Ann. § 12-6-5590 · Donative intent; requirements; determining factors.
- S.C. Code Ann. § 12-6-5595 · Timber deeds as real property conveyances.
- S.C. Code Ann. § 12-6-5600 · Residency of individuals and businesses; boundary clarification.
- S.C. Code Ann. § 12-8-10 · Definitions.
- S.C. Code Ann. § 12-8-510 · Parties subject to withholding laws.
- S.C. Code Ann. § 12-8-520 · Incomes subject to withholding and amounts to be withheld.
- S.C. Code Ann. § 12-8-530 · Withholding on cash prizes or winnings; noncash prizes; exception for spectator sporting events where admission charged.
- S.C. Code Ann. § 12-8-540 · Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption.
- S.C. Code Ann. § 12-8-550 · Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption.
- S.C. Code Ann. § 12-8-560 · Partial or total exemptions of classes of transactions; exemption for portion of transaction not taxable in State; waiver of withholding if compliance guaranteed and certain items given to department.
- S.C. Code Ann. § 12-8-570 · Withholding by trust or estate from distribution to nonresident beneficiary; exemptions.
- S.C. Code Ann. § 12-8-580 · Withholding by buyer of real property or associated tangible personal property from nonresident seller.
- S.C. Code Ann. § 12-8-590 · Tax withholding on distributions to nonresidential shareholders of "S" corporations and nonresident partners; returns.
- S.C. Code Ann. § 12-8-595 · Withholding on wages paid to individual failing to provide taxpayer identification number or social security number; penalties against withholding agents.
- S.C. Code Ann. § 12-8-600 · Withholding from any type of payment included in state gross income not specified in chapter; agreement by payee and payor; properly executed withholding exemption certificate deemed request for withholding.
- S.C. Code Ann. § 12-8-1010 · Withholding exemptions and exemption certificates.
- S.C. Code Ann. § 12-8-1020 · Change in exemptions; decrease.
- S.C. Code Ann. § 12-8-1030 · Incorrect withholding exemption certificate; notification of department; determination of number of exemptions to be allowed; appeal by employee.
- S.C. Code Ann. § 12-8-1040 · Waiver of withholding requirements.
- S.C. Code Ann. § 12-8-1050 · Withholding on wages paid for period which is not payroll period; withholding on wages paid without regard to any period; withholding in miscellaneous payroll period.
- S.C. Code Ann. § 12-8-1060 · Estimated quarterly payments by employer of withholding.
- S.C. Code Ann. § 12-8-1070 · Manner of withholding and amount deducted and withheld determined according to rules or regulations of department.
- S.C. Code Ann. § 12-8-1080 · Agreement between department and U.S. Secretary of Treasury regarding withholding.
- S.C. Code Ann. § 12-8-1510 · Inapplicability of article's provisions to withholding.
- S.C. Code Ann. § 12-8-1520 · Withholding agents' duties to deposit and pay withholdings.
- S.C. Code Ann. § 12-8-1530 · Quarterly returns; agent to continue to file reports until certain events occur.
- S.C. Code Ann. § 12-8-1540 · Agents shall furnish statements to taxpayers and department; contents.
- S.C. Code Ann. § 12-8-1550 · Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.
- S.C. Code Ann. § 12-8-2010 · Liability of agent failing to withhold or pay tax.
- S.C. Code Ann. § 12-8-2020 · Refund of credit for overpayment.
- S.C. Code Ann. § 12-8-2030 · Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien.
- S.C. Code Ann. § 12-8-2040 · Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns.
- S.C. Code Ann. § 12-10-10 · Short title.