{"data":{"id":"us-sc/s.c.-code-ann.-12-37-1610","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-37-1610","heading":"Returns of railroad companies to Department of Revenue.","body":"The President or designated agent of every railroad company, whose track or roadbed, or any part thereof, is located in this State, shall annually, on or before the fifteenth day of the fourth month, following the close of the company's accounting period, file a return to the South Carolina Department of Revenue, under oath, on forms prescribed by the department. Such company shall also file a duplicate copy of the annual report to the Interstate Commerce Commission of the United States Government or a duplicate copy of the annual report required by the South Carolina Public Service Commission and any other report the Department of Revenue may require that shall accurately detail all real and personal property of the company within and without this State.","path":["Title 12 - TAXATION","CHAPTER 37 Assessment of Property Taxes","ARTICLE 13 Railroads"],"source_url":"https://www.scstatehouse.gov/code/t12c037.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:36:19Z","sha256":"882c2e585475d7ac08a65a7b85d1420e60c1d4667c45c9699e74d05a4cd4071b","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-37-1310","next":"us-sc/s.c.-code-ann.-12-37-1630"},"notice":"GroundRules: Original legal text. Not legal advice."}