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- S.C. Code Ann. § 12-36-2660 · Administration and enforcement of chapter.
- S.C. Code Ann. § 12-36-2670 · Persons permitted to administer oaths and take acknowledgments.
- S.C. Code Ann. § 12-36-2680 · Exemption certificate; exempt sale.
- S.C. Code Ann. § 12-36-2690 · Role of distribution facility in determining physical presence in state for sales and use tax purposes.
- S.C. Code Ann. § 12-36-2691 · Distribution facility nexus; criteria for and duration of provisions; use tax notification and payment.
- S.C. Code Ann. § 12-36-2692 · Notification required.
- S.C. Code Ann. § 12-36-2695 · Sales taxes or admission taxes; boundary clarification.
- S.C. Code Ann. § 12-37-10 · Definitions.
- S.C. Code Ann. § 12-37-30 · All taxes shall be levied on uniform assessment.
- S.C. Code Ann. § 12-37-40 · Municipal authorities may copy assessments from county auditor's books.
- S.C. Code Ann. § 12-37-90 · Assessors to be full time; responsibilities and duties.
- S.C. Code Ann. § 12-37-100 · Assessor shall endorse deeds.
- S.C. Code Ann. § 12-37-110 · Auditors, assessors, and appraisers shall attend educational courses.
- S.C. Code Ann. § 12-37-120 · Rounding of assessed value of property.
- S.C. Code Ann. § 12-37-135 · Countywide business registration; fee.
- S.C. Code Ann. § 12-37-140 · Real property taxation and valuation; boundary clarification.
- S.C. Code Ann. § 12-37-145 · Motor vehicle registration; boundary clarification.
- S.C. Code Ann. § 12-37-150 · Tax rebate; boundary clarification.
- S.C. Code Ann. § 12-37-155 · Lien date; boundary clarification.
- S.C. Code Ann. § 12-37-210 · Property which is taxable.
- S.C. Code Ann. § 12-37-220 · General exemption from taxes.
- S.C. Code Ann. § 12-37-222 · Leased equipment used by charitable, not-for-profit or governmental hospital deemed for tax purposes to be owned by hospital.
- S.C. Code Ann. § 12-37-224 · Motor homes or trailers for recreational travel; boats or watercraft with certain features.
- S.C. Code Ann. § 12-37-225 · Consideration of federal or state income tax credits for low income housing with respect to valuation of real property for property tax purposes.
- S.C. Code Ann. § 12-37-230 · Payments of services rendered in lieu of taxes by nonprofit housing corporations exempt under SECTION 12-37-220.
- S.C. Code Ann. § 12-37-235 · Fees for fire protection for property exempt under SECTION 12-37-220.
- S.C. Code Ann. § 12-37-240 · Payments in lieu of taxes by nonprofit housing corporations exempt under act of General Assembly.
- S.C. Code Ann. § 12-37-245 · Homestead exemption allowance increased.
- S.C. Code Ann. § 12-37-250 · Homestead exemption for taxpayers sixty-five and over or those totally and permanently disabled or legally blind.
- S.C. Code Ann. § 12-37-251 · Calculation of rollback millage; equivalent millage.
- S.C. Code Ann. § 12-37-252 · Classification and assessment of property qualifying for exemption under Section 12-37-250.
- S.C. Code Ann. § 12-37-255 · Homestead exemption to continue; county auditor to be informed of change affecting eligibility.
- S.C. Code Ann. § 12-37-260 · Exemption for holders of life estate; application of Section 12-37-250.
- S.C. Code Ann. § 12-37-265 · Criteria for qualification of life estates for homestead tax exemption.
- S.C. Code Ann. § 12-37-266 · Homestead exemption for dwellings held in trust; application of Section 12-37-250.
- S.C. Code Ann. § 12-37-270 · Reimbursement for tax loss in counties allowing homestead exemption.
- S.C. Code Ann. § 12-37-275 · Date for submission for requests for reimbursement.
- S.C. Code Ann. § 12-37-280 · Reimbursement of localities for tax loss due to homestead exemption.
- S.C. Code Ann. § 12-37-285 · Incorporated municipalities may provide for homestead exemptions from municipal ad valorem taxes on real property.
- S.C. Code Ann. § 12-37-290 · General homestead exemption.
- S.C. Code Ann. § 12-37-295 · Payment of taxes not condition to qualify for exemption.
- S.C. Code Ann. § 12-37-450 · Business inventory tax exemption; reimbursement of counties and municipalities.
- S.C. Code Ann. § 12-37-610 · Persons liable for taxes and assessments on real property; disabled veterans' property tax exemptions.
- S.C. Code Ann. § 12-37-620 · Certain leasehold estates taxed until end of term; lease or contract must be recorded and contain certain information; sale of property for taxes.
- S.C. Code Ann. § 12-37-670 · Listing new structures for taxation; due date of additional property taxes.
- S.C. Code Ann. § 12-37-710 · Return and assessment of personal property.
- S.C. Code Ann. § 12-37-712 · Access to marina records and premises.
- S.C. Code Ann. § 12-37-714 · Boats with situs in State; boat or motor under contract for repairs.
- S.C. Code Ann. § 12-37-715 · Frequency of ad valorem taxation on personal property; exception.
- S.C. Code Ann. § 12-37-717 · Repealed.
- S.C. Code Ann. § 12-37-720 · Persons who shall return property of ward, minor child having no guardian, wife, lessee, absent, unknown or deceased person, corporation, partnership or other firm, and property held in trust or by receiver or public officer.
- S.C. Code Ann. § 12-37-730 · Persons liable for taxes on personal property held in trust or charge.
- S.C. Code Ann. § 12-37-735 · Transfer of personal property titled by state or federal agencies; proration of taxes; exceptions.
- S.C. Code Ann. § 12-37-740 · Property of others shall be listed and assessed separately; responsibility for payment; retention of proceeds sufficient to pay taxes.
- S.C. Code Ann. § 12-37-750 · Omitted or false returns; notice to taxpayer; assessment and collection of omitted taxes.
- S.C. Code Ann. § 12-37-760 · Auditor shall make return of personal property when individual does not; examination under oath; investigation.
- S.C. Code Ann. § 12-37-780 · Procedure in case of suspected evasion or false return of personal property; notice to taxpayer; examination under oath.
- S.C. Code Ann. § 12-37-800 · Penalty for failure to list real or personal property; penalty for making false return, understating tax liability, or disregarding rules.
- S.C. Code Ann. § 12-37-810 · Penalty where taxpayer makes wilful false return; unintentional mistake.
- S.C. Code Ann. § 12-37-820 · Payment of expenses of examination.
- S.C. Code Ann. § 12-37-830 · Allowable expenses.
- S.C. Code Ann. § 12-37-840 · Assessment as a part of collection; auditor may secure full return.
- S.C. Code Ann. § 12-37-850 · Repealed.
- S.C. Code Ann. § 12-37-890 · Place where property shall be returned for taxation.
- S.C. Code Ann. § 12-37-900 · Personal property tax returns; exception for certain manufacturers.
- S.C. Code Ann. § 12-37-905 · Required date for filing property tax returns.
- S.C. Code Ann. § 12-37-930 · Valuation of property; depreciation allowances for manufacturer's machinery and equipment; department may permit adjustment in allowance.
- S.C. Code Ann. § 12-37-935 · Maximum percentage depreciation; trust fund for tax relief.
- S.C. Code Ann. § 12-37-940 · Valuation of certain kinds of personal property.
- S.C. Code Ann. § 12-37-950 · Valuation of certain leasehold estates as real estate.
- S.C. Code Ann. § 12-37-970 · Assessment and return of property.
- S.C. Code Ann. § 12-37-975 · Filing of amended return.
- S.C. Code Ann. § 12-37-1110 · "Personal property in transit" defined; such property acquires no situs for tax purposes; liberal construction of "no situs" status.
- S.C. Code Ann. § 12-37-1120 · "In transit" property; records to be kept by warehouses; inspection of records; computations; claiming "no situs" status.
- S.C. Code Ann. § 12-37-1130 · Penalties for false statements.
- S.C. Code Ann. § 12-37-1140 · Penalties for evasion of assessment or levy of taxes.
- S.C. Code Ann. § 12-37-1310 · "Manufacturer" defined.
- S.C. Code Ann. § 12-37-1610 · Returns of railroad companies to Department of Revenue.
- S.C. Code Ann. § 12-37-1630 · Valuation and allocation.
- S.C. Code Ann. § 12-37-1640 · Form of return and oath.
- S.C. Code Ann. § 12-37-1650 · Returns to be made by receivers.
- S.C. Code Ann. § 12-37-1660 · Power of department to question officers, agents and receivers, and to examine books and papers.
- S.C. Code Ann. § 12-37-1670 · Railroad officer, receiver or agent who refuses to answer questions of or submit books to department; penalties.
- S.C. Code Ann. § 12-37-1680 · Proceedings in case of failure to file return.
- S.C. Code Ann. § 12-37-1940 · Statements of telegraph and telephone companies.
- S.C. Code Ann. § 12-37-1990 · Form of returns when no principal office is in State; examination of agents.
- S.C. Code Ann. § 12-37-2000 · Department shall examine statements and may require other data.
- S.C. Code Ann. § 12-37-2010 · Auditors may require agents to report length of lines in each township; addition to value.
- S.C. Code Ann. § 12-37-2020 · Actions for taxes in case of failure or refusal to pay; penalty.
- S.C. Code Ann. § 12-37-2110 · Definitions.
- S.C. Code Ann. § 12-37-2120 · Filing of report required.
- S.C. Code Ann. § 12-37-2130 · Annual valuation of private cars of private car companies.
- S.C. Code Ann. § 12-37-2140 · Method of valuation.
- S.C. Code Ann. § 12-37-2150 · Tax levy against assessed value.
- S.C. Code Ann. § 12-37-2160 · Disposition of proceeds.
- S.C. Code Ann. § 12-37-2170 · Penalty for failure to file return or to pay tax.
- S.C. Code Ann. § 12-37-2190 · Effect of other ad valorem taxes.
- S.C. Code Ann. § 12-37-2270 · Failure to pay tax works a forfeiture.
- S.C. Code Ann. § 12-37-2410 · Definitions.
- S.C. Code Ann. § 12-37-2420 · Required tax returns.