GroundRules
S.C. Code Ann. § 12-54-87: Timely filing discount.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 54 Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue
Notwithstanding any other provision of law, for purposes of discounts allowed for timely filing of returns, if the department waives all penalties for late filing due to reasonable cause, the discount must be allowed despite the late filing.
Collected 2026-09-02T06:36:59Z. Source file · JSON