GroundRules
S.C. Code Ann. § 12-36-1360: Filing use tax return; payment of tax directly to State.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 36 South Carolina Sales and Use Tax Act
- ARTICLE 13 Use Tax
Every person liable for the use tax under Section 12-36-1330(A) who has not paid the tax due to a seller required or authorized to collect the tax, must file a return and remit the tax to the State, in accordance with this chapter.
Collected 2026-09-02T06:36:14Z. Source file · JSON