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- S.C. Code Ann. § 12-10-20 · Legislative intent.
- S.C. Code Ann. § 12-10-30 · Definitions.
- S.C. Code Ann. § 12-10-40 · Designation of enterprise zones; criteria.
- S.C. Code Ann. § 12-10-45 · Designation of census tract by tire manufacturer as enterprise zone; certification of tire manufacturer.
- S.C. Code Ann. § 12-10-50 · Qualification for benefits.
- S.C. Code Ann. § 12-10-60 · Revitalization agreement.
- S.C. Code Ann. § 12-10-80 · Job development credits.
- S.C. Code Ann. § 12-10-81 · Job development tax credits.
- S.C. Code Ann. § 12-10-82 · Irrevocable assignment of future payments.
- S.C. Code Ann. § 12-10-85 · Purpose and use of State Rural Infrastructure Fund; grants.
- S.C. Code Ann. § 12-10-88 · Redevelopment fees.
- S.C. Code Ann. § 12-10-90 · Levels of capital investment or employment in revitalization agreement; failure to achieve levels and effect thereof.
- S.C. Code Ann. § 12-10-95 · Credit against withholding for retraining; program review; policies and procedures.
- S.C. Code Ann. § 12-10-100 · Criteria for determination and selection of qualifying businesses and for approval of revitalization agreements; application fee schedule; annual publication of itemized revitalization agreement report.
- S.C. Code Ann. § 12-10-105 · Annual fees.
- S.C. Code Ann. § 12-10-110 · Construction of chapter.
- S.C. Code Ann. § 12-10-120 · Job development credit requirements applicable to professional sports teams.
- S.C. Code Ann. § 12-11-10 · "Banks" and "taxpayers" defined.
- S.C. Code Ann. § 12-11-20 · Tax on income of banks; rate.
- S.C. Code Ann. § 12-11-30 · Income tax to be instead of other taxes; exceptions.
- S.C. Code Ann. § 12-11-40 · Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks.
- S.C. Code Ann. § 12-11-50 · Payment of tax; deposit into general fund.
- S.C. Code Ann. § 12-11-60 · Conditions rendering this chapter ineffective.
- S.C. Code Ann. § 12-13-10 · "Association" defined.
- S.C. Code Ann. § 12-13-20 · "Net income" defined.
- S.C. Code Ann. § 12-13-30 · Imposition of tax on net income; rate.
- S.C. Code Ann. § 12-13-40 · Exemptions.
- S.C. Code Ann. § 12-13-50 · Tax shall be in lieu of other taxes; exceptions.
- S.C. Code Ann. § 12-13-60 · Appropriate Chapter 6 provisions to govern enforcement and administration of tax.
- S.C. Code Ann. § 12-13-70 · Chapter shall be administered by Department of Revenue; rules and regulations.
- S.C. Code Ann. § 12-13-80 · Form and filing of returns.
- S.C. Code Ann. § 12-13-90 · Payment of tax.
- S.C. Code Ann. § 12-13-100 · Disposition of proceeds.
- S.C. Code Ann. § 12-14-10 · Short title.
- S.C. Code Ann. § 12-14-20 · Purpose.
- S.C. Code Ann. § 12-14-60 · Investment tax credit.
- S.C. Code Ann. § 12-14-80 · Investment tax credit for manufacturing and productive equipment.
- S.C. Code Ann. § 12-15-10 · Short title.
- S.C. Code Ann. § 12-15-20 · Definitions.
- S.C. Code Ann. § 12-15-30 · Qualification under Enterprise Zone Act of 1995; period of qualification.
- S.C. Code Ann. § 12-15-40 · Income tax allocation and apportionment agreement authorization.
- S.C. Code Ann. § 12-16-10 · Short title.
- S.C. Code Ann. § 12-16-20 · Definitions.
- S.C. Code Ann. § 12-16-30 · Presumption of residency at death.
- S.C. Code Ann. § 12-16-210 · Short title of article.
- S.C. Code Ann. § 12-16-220 · Construction and purpose.
- S.C. Code Ann. § 12-16-230 · Arbitration of conflicting state claims regarding domicile.
- S.C. Code Ann. § 12-16-240 · Arbitration hearings.
- S.C. Code Ann. § 12-16-250 · Powers of arbitration board; judicial sanctions for failure to obey subpoena.
- S.C. Code Ann. § 12-16-260 · Determination of domicile.
- S.C. Code Ann. § 12-16-270 · Board's authority over questions arising in arbitration proceedings.
- S.C. Code Ann. § 12-16-280 · Filing requirements.
- S.C. Code Ann. § 12-16-290 · Interest or penalties for nonpayment of death taxes.
- S.C. Code Ann. § 12-16-300 · Compromise.
- S.C. Code Ann. § 12-16-310 · Compensation and expenses of board members and employees.
- S.C. Code Ann. § 12-16-320 · Applicability of article.
- S.C. Code Ann. § 12-16-510 · Estates of residents.
- S.C. Code Ann. § 12-16-520 · Estates of nonresidents.
- S.C. Code Ann. § 12-16-530 · Estates of aliens.
- S.C. Code Ann. § 12-16-710 · Definitions.
- S.C. Code Ann. § 12-16-720 · Imposition of tax.
- S.C. Code Ann. § 12-16-730 · Payment of tax.
- S.C. Code Ann. § 12-16-740 · Amended returns; underpayment of tax.
- S.C. Code Ann. § 12-16-910 · Tax treatment of certain farm or business realty; filing requirements; additional tax upon disposition or discontinuance of qualified uses of property.
- S.C. Code Ann. § 12-16-920 · Qualified heir's liability for additional tax; lien reflecting adjusted tax difference.
- S.C. Code Ann. § 12-16-930 · Notification as to any disposition of property or change in property use; time frames for assessment and payment of additional tax.
- S.C. Code Ann. § 12-16-1110 · When tax is due; extensions; filing requirements; interest.
- S.C. Code Ann. § 12-16-1120 · Amended return; assessment of deficiency; limitations period.
- S.C. Code Ann. § 12-16-1140 · Extensions of time for payment of tax.
- S.C. Code Ann. § 12-16-1150 · Personal representative's liability for payment of tax.
- S.C. Code Ann. § 12-16-1160 · Payment of tax owed by estate of nonresident.
- S.C. Code Ann. § 12-16-1170 · Showing and appraisal of property.
- S.C. Code Ann. § 12-16-1180 · Production of documents and other information.
- S.C. Code Ann. § 12-16-1190 · Attachment incident to neglect or disobedience of summons.
- S.C. Code Ann. § 12-16-1200 · Mandamus to compel appearance or production of documents.
- S.C. Code Ann. § 12-16-1210 · Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee.
- S.C. Code Ann. § 12-16-1220 · Information to be furnished by probate judge.
- S.C. Code Ann. § 12-16-1370 · Receipts.
- S.C. Code Ann. § 12-16-1510 · Lien for unpaid taxes; certificate of release from lien.
- S.C. Code Ann. § 12-16-1710 · Sale of real estate for payment of tax authorized.
- S.C. Code Ann. § 12-16-1720 · Notice to and appearance of department in judicial proceedings.
- S.C. Code Ann. § 12-16-1730 · Payment of judgment for taxes and remittance to State Treasurer; executions.
- S.C. Code Ann. § 12-16-1910 · Effect of disclaimer of property interest.
- S.C. Code Ann. § 12-16-1950 · Department to provide blanks, books, and forms; notice to probate judges regarding their use.
- S.C. Code Ann. § 12-20-10 · Definitions.
- S.C. Code Ann. § 12-20-20 · Corporations to file annual reports; time of filing; extension of time for filing annual report.
- S.C. Code Ann. § 12-20-30 · Form and contents of annual report; public inspection.
- S.C. Code Ann. § 12-20-40 · Initial annual report and minimum license fee to be filed with initial articles of incorporation or application for certificate of authority.
- S.C. Code Ann. § 12-20-50 · Imposition of license tax on corporations generally; rate; minimum tax; time payable; reduction by holding company of paid-in capital surplus.
- S.C. Code Ann. § 12-20-60 · Proration of tax where business is conducted partly outside the State; minimum license fee may not be apportioned.
- S.C. Code Ann. § 12-20-70 · License tax where combined return is filed; applicability of minimum license fee.
- S.C. Code Ann. § 12-20-80 · Prorated license fee.
- S.C. Code Ann. § 12-20-90 · License fee for bank holding, insurance holding, or savings and loan holding company; definitions.
- S.C. Code Ann. § 12-20-100 · License tax on utilities and electric cooperatives; tax based on value of property; additional tax based on gross receipts; payment; consolidated or combined return; minimum license fee.
- S.C. Code Ann. § 12-20-105 · Tax credits.
- S.C. Code Ann. § 12-20-110 · Chapter provisions inapplicable to certain organizations, companies and associations.
- S.C. Code Ann. § 12-20-120 · Annual report to be signed by person authorized to make report.
- S.C. Code Ann. § 12-20-130 · Forms for reports; effect of failure to receive or secure form.
- S.C. Code Ann. § 12-20-140 · Department's receipt constitutes certificate of compliance and license.
- S.C. Code Ann. § 12-20-150 · Department to administer provisions of chapter; rules and regulations.