{"data":{"id":"us-sc/s.c.-code-ann.-12-11-40","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-11-40","heading":"Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks.","body":"For the purpose of administration, allocation and apportionment, enforcement, collection, liens, penalties, and other similar provisions, all of the provisions of Chapter 6 of this title that may be appropriate or applicable are adopted and made a part of this chapter for the enforcement and administration of this chapter, including the requirement to make declarations of estimated tax and make estimated tax payments.","path":["Title 12 - TAXATION","CHAPTER 11 Income Tax on Banks"],"source_url":"https://www.scstatehouse.gov/code/t12c011.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:09Z","sha256":"065f5b7e51f877aea2634effb95610ebf0c89019ee813ab9f4c7a2012dfcbf47","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-11-30","next":"us-sc/s.c.-code-ann.-12-11-50"},"notice":"GroundRules: Original legal text. Not legal advice."}