{"data":{"id":"us-sc/s.c.-code-ann.-12-6-2830","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-2830","heading":"Inapplicability of time limitation on assessment and collection of taxes to taxes deferred.","body":"The three-year limitation on assessment and collection of taxes in Sections 12-54-80 and 12-54-85 do not apply to the assessment of taxes deferred pursuant to this article. The three-year assessment period for purposes of the article begins when a return is filed under Section 12-6-2820.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 21 Foreign Trade Receipts"],"source_url":"https://www.scstatehouse.gov/code/t12c006.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:54Z","sha256":"b3b3cdd4728706205d58a5e0365946a61409b4f903a1638e10de4805128c5015","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-2820","next":"us-sc/s.c.-code-ann.-12-6-2840"},"notice":"GroundRules: Original legal text. Not legal advice."}