South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-20-160: Corporate license fee deemed to be tax.

Where this section sits in the code

Title 12 - TAXATION
CHAPTER 20 Corporation License Fees

For purposes of this chapter and for purposes of administrative and enforcement provisions of this title, the corporate license fee is deemed to be a tax.

Collected 2026-09-02T06:35:34Z. Source file · JSON

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