GroundRules
S.C. Code Ann. § 12-6-2830: Inapplicability of time limitation on assessment and collection of taxes to taxes deferred.
Where this section sits in the code
- Title 12 - TAXATION
- CHAPTER 6 South Carolina Income Tax Act
- ARTICLE 21 Foreign Trade Receipts
The three-year limitation on assessment and collection of taxes in Sections 12-54-80 and 12-54-85 do not apply to the assessment of taxes deferred pursuant to this article. The three-year assessment period for purposes of the article begins when a return is filed under Section 12-6-2820.
Collected 2026-09-02T06:34:54Z. Source file · JSON