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- S.C. Code Ann. § 12-51-130 · Execution and delivery of tax title; costs and fees; overages.
- S.C. Code Ann. § 12-51-135 · Removal of erroneously issued warrants.
- S.C. Code Ann. § 12-51-140 · Notice to mortgagees.
- S.C. Code Ann. § 12-51-150 · Official may void tax sales.
- S.C. Code Ann. § 12-51-160 · Deed as evidence of good title; statute of limitations.
- S.C. Code Ann. § 12-51-170 · Contract with county for collection of taxes due municipality.
- S.C. Code Ann. § 12-53-10 · Certain powers and duties of sheriffs or tax collectors imposed on Department of Revenue.
- S.C. Code Ann. § 12-53-20 · Levy on and seizure of intangibles; notice to taxpayer.
- S.C. Code Ann. § 12-53-30 · Preservation of seized property; expenses of seizure and sale.
- S.C. Code Ann. § 12-53-40 · Costs and fees.
- S.C. Code Ann. § 12-53-45 · Electronic filing of documents relating to enforced collection of taxes.
- S.C. Code Ann. § 12-53-50 · Disposition of proceeds of sales and collections.
- S.C. Code Ann. § 12-53-60 · Provisions are cumulative.
- S.C. Code Ann. § 12-54-10 · Definitions.
- S.C. Code Ann. § 12-54-15 · Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay.
- S.C. Code Ann. § 12-54-17 · Action by Attorney General to recover taxes, penalties, and interest.
- S.C. Code Ann. § 12-54-25 · Interest due on late taxes; applicable interest rate.
- S.C. Code Ann. § 12-54-42 · Penalties for an employer for failure to furnish or file withholding statement; separate violation.
- S.C. Code Ann. § 12-54-43 · Civil penalties and damages applicable to every tax or revenue law requiring return or statement filing with department.
- S.C. Code Ann. § 12-54-44 · Criminal penalties applicable to every tax or revenue law requiring return or statement filing with department.
- S.C. Code Ann. § 12-54-46 · Exemption certificate violations; penalties; exception.
- S.C. Code Ann. § 12-54-47 · Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted.
- S.C. Code Ann. § 12-54-50 · Penalty for checks returned to department on account of insufficient funds.
- S.C. Code Ann. § 12-54-55 · Interest on underpayment of declaration of estimated tax.
- S.C. Code Ann. § 12-54-70 · Extension of time for filing returns or paying tax; tentative return and payment of tentative liability.
- S.C. Code Ann. § 12-54-75 · Electronic collection of revenues.
- S.C. Code Ann. § 12-54-85 · Time limitation for assessment of taxes or fees; exceptions.
- S.C. Code Ann. § 12-54-87 · Timely filing discount.
- S.C. Code Ann. § 12-54-90 · Revocation of license to do business for failure to comply with law.
- S.C. Code Ann. § 12-54-100 · Authority of department to conduct examination or investigation.
- S.C. Code Ann. § 12-54-110 · Power of department to summon taxpayer or other person; remedy for failure to comply with summons.
- S.C. Code Ann. § 12-54-120 · Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies.
- S.C. Code Ann. § 12-54-122 · Notice of lien required; exemptions from validity of lien; priority of other liens or security interests; filing of notice; due diligence as factor determining notice or knowledge; subrogation of rights.
- S.C. Code Ann. § 12-54-123 · Surrender of property upon which levy has been made; liability to taxpayer.
- S.C. Code Ann. § 12-54-124 · Transfer of business assets; tax liens; suspension of business license; certificate of compliance.
- S.C. Code Ann. § 12-54-125 · Withdrawal of warrants of distraint.
- S.C. Code Ann. § 12-54-126 · Return of licenses.
- S.C. Code Ann. § 12-54-127 · Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers.
- S.C. Code Ann. § 12-54-130 · Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.
- S.C. Code Ann. § 12-54-135 · Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section.
- S.C. Code Ann. § 12-54-138 · Recovery of duplicate refund.
- S.C. Code Ann. § 12-54-155 · Substantial underpayment of tax or substantial valuation misstatement.
- S.C. Code Ann. § 12-54-160 · Waiver, dismissal or reduction of penalties.
- S.C. Code Ann. § 12-54-170 · Deposit and distribution of funds collected as penalties and interest.
- S.C. Code Ann. § 12-54-180 · Manner of collection of penalties and interest.
- S.C. Code Ann. § 12-54-190 · Precedence of this chapter over other statutes.
- S.C. Code Ann. § 12-54-195 · Penalty if responsible person fails to remit sales tax to Department of Revenue.
- S.C. Code Ann. § 12-54-196 · Collection of excessive tax by retailer; refunds; penalty; defenses.
- S.C. Code Ann. § 12-54-200 · Requirement of bond securing payment of taxes, penalties, and interest.
- S.C. Code Ann. § 12-54-210 · Requirements as to keeping of books and records, making of statements and returns, and compliance with department regulations; penalties.
- S.C. Code Ann. § 12-54-220 · Furnishing of tax returns or information to other states or to Internal Revenue Service.
- S.C. Code Ann. § 12-54-225 · Authority of department to enter into agreements with other states for mutual exchange of tax information.
- S.C. Code Ann. § 12-54-227 · Out-of-state collections.
- S.C. Code Ann. § 12-54-230 · Access to Employer's Quarterly Report.
- S.C. Code Ann. § 12-54-240 · Disclosure of records of and reports and returns filed with Department of Revenue by employees and agents of department and state auditor's office prohibited; penalties.
- S.C. Code Ann. § 12-54-250 · Authority of Department of Revenue to require payment with immediately available funds debts of $15,000 or more; interest and penalties.
- S.C. Code Ann. § 12-54-260 · Setoff for delinquent taxes.
- S.C. Code Ann. § 12-54-265 · Information on debtor named in warrant for distraint.
- S.C. Code Ann. § 12-54-270 · Returned refund check as unclaimed property.
- S.C. Code Ann. § 12-55-10 · Citation of chapter.
- S.C. Code Ann. § 12-55-20 · Findings and intent.
- S.C. Code Ann. § 12-55-30 · Definitions.
- S.C. Code Ann. § 12-55-40 · Imposition of collection assistance fees; notice.
- S.C. Code Ann. § 12-55-50 · Collection assistance fee; collection; waiver.
- S.C. Code Ann. § 12-55-60 · Collection assistance fee; amount.
- S.C. Code Ann. § 12-55-70 · Disposition of proceeds.
- S.C. Code Ann. § 12-55-80 · Suits in courts of other states to collect taxes due; suits by other states in South Carolina courts; local counsel.
- S.C. Code Ann. § 12-55-90 · Collection agencies.
- S.C. Code Ann. § 12-56-10 · Short title.
- S.C. Code Ann. § 12-56-20 · Definitions.
- S.C. Code Ann. § 12-56-30 · Collection of debt; information to be given by claimant agency; information to be given by department to claimant agency.
- S.C. Code Ann. § 12-56-40 · Choice of claimant agency as to use of or participation in setoff program.
- S.C. Code Ann. § 12-56-50 · Department to assist in collection of account or debt by setoff of any refunds due to debtor.
- S.C. Code Ann. § 12-56-60 · Notification by claimant agency; refund determinations; department liability.
- S.C. Code Ann. § 12-56-62 · Notice of intention to setoff debt; form, delivery and presumption.
- S.C. Code Ann. § 12-56-63 · Protest procedure; administrative fees.
- S.C. Code Ann. § 12-56-65 · Protest and contested case hearings; refunds; erroneous retention or setoff; time limit.
- S.C. Code Ann. § 12-56-67 · Jury trial rights.
- S.C. Code Ann. § 12-56-70 · Priority of claims to refund.
- S.C. Code Ann. § 12-56-80 · Proceeds collected transmitted to agency; accounting provided by department to agency; credit to debtor's obligation by agency; notification of agency to debtor of setoff.
- S.C. Code Ann. § 12-56-90 · Information from department to be used only by agency for collection purposes; penalties for disclosure.
- S.C. Code Ann. § 12-56-100 · Indemnification of department by agency.
- S.C. Code Ann. § 12-56-110 · Department regulations, forms and procedures permitted.
- S.C. Code Ann. § 12-56-120 · Department and Internal Revenue Service exempt from notice and appeal procedures; other procedures as exclusive remedy.
- S.C. Code Ann. § 12-57-10 · Short title.
- S.C. Code Ann. § 12-57-20 · Declaration of purpose.
- S.C. Code Ann. § 12-57-30 · Place of filing liens and discharges thereof.
- S.C. Code Ann. § 12-57-40 · Federal tax lien index; filing notice of lien.
- S.C. Code Ann. § 12-57-50 · Entering certificates of discharge in Federal tax lien index.
- S.C. Code Ann. § 12-57-55 · Filing notices of liens arising from the Comprehensive Environmental Response, Compensation, and Liability Act of 1980.
- S.C. Code Ann. § 12-57-60 · Supplying files and indexes.
- S.C. Code Ann. § 12-57-70 · Construction.
- S.C. Code Ann. § 12-58-10 · Short title.
- S.C. Code Ann. § 12-58-20 · Administration of chapter.
- S.C. Code Ann. § 12-58-30 · Taxpayers' Rights Advocate established; duties.
- S.C. Code Ann. § 12-58-40 · Taxpayer education and information program.
- S.C. Code Ann. § 12-58-50 · Implementation of taxpayer education and information program to be carried out; annual report of recommendations by department.
- S.C. Code Ann. § 12-58-60 · Explanatory statements of procedures, remedies, rights and obligations of department and taxpayers; when and how provided.
- S.C. Code Ann. § 12-58-70 · Deficiency and tax due notices; contents.
- S.C. Code Ann. § 12-58-80 · Evaluation of department employee's performance.