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South Carolina · Through 2025 Session of the General Assembly

S.C. Code Ann. § 12-6-5580: Failure to do an act deemed committed in person's county of residence.

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Where this section sits in the code
  1. Title 12 - TAXATION
  2. CHAPTER 6 South Carolina Income Tax Act
  3. ARTICLE 41 Miscellaneous Provisions

The failure to do an act required by or under the provisions of this chapter is deemed an act committed in the county of residence of the person failing to do the act.

Collected 2026-09-02T06:34:54Z. Source file · JSON

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