{"data":{"id":"us-sc/s.c.-code-ann.-12-36-1360","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-36-1360","heading":"Filing use tax return; payment of tax directly to State.","body":"Every person liable for the use tax under Section 12-36-1330(A) who has not paid the tax due to a seller required or authorized to collect the tax, must file a return and remit the tax to the State, in accordance with this chapter.","path":["Title 12 - TAXATION","CHAPTER 36 South Carolina Sales and Use Tax Act","ARTICLE 13 Use Tax"],"source_url":"https://www.scstatehouse.gov/code/t12c036.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:14Z","sha256":"8f539268465c64a724ddb5e84e6ba92ad1b7d95b90cc40629c4588f3733df4cd","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-36-1350","next":"us-sc/s.c.-code-ann.-12-36-1370"},"notice":"GroundRules: Original legal text. Not legal advice."}