{"data":{"id":"us-sc/s.c.-code-ann.-12-13-80","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-13-80","heading":"Form and filing of returns.","body":"Returns with respect to the income tax herein imposed shall be in such form as the department may prescribe. Returns shall be filed with the department on or before the fifteenth day of the fourth month following the close of the accounting period of the association.","path":["Title 12 - TAXATION","CHAPTER 13 Income Tax on Building and Loan Associations"],"source_url":"https://www.scstatehouse.gov/code/t12c013.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:35:14Z","sha256":"531d829eda36f97c2d542c486fa02d9cecc6d1255677f0784c5c71632ba55180","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-13-70","next":"us-sc/s.c.-code-ann.-12-13-90"},"notice":"GroundRules: Original legal text. Not legal advice."}