{"data":{"id":"us-sc/s.c.-code-ann.-12-6-4990","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-6-4990","heading":"Payment of tax due upon filing return; effect of extension; requirement of making estimated tax payment.","body":"When an income tax return is required under this chapter, the taxpayer shall pay the tax due with the return to the department at the time for filing the return determined without regard to any extensions of time for the filing. Nothing in this section eliminates the requirement for making estimated tax payments as provided in Article 29 of this chapter.","path":["Title 12 - TAXATION","CHAPTER 6 South Carolina Income Tax Act","ARTICLE 37 Tax Returns"],"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":"80296582ca9ef2e6c52c058f21780f284c6da9bbfbb1eaf96e8f3237747f621a","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-6-4980","next":"us-sc/s.c.-code-ann.-12-6-5000"},"notice":"GroundRules: Original legal text. Not legal advice."}