{"data":{"id":"us-sc/s.c.-code-ann.-12-8-2040","jurisdiction":"us-sc","citation":"S.C. Code Ann. § 12-8-2040","heading":"Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns.","body":"For purposes of Chapter 54, the quarterly return required under Section 12-8-1530, the annual reconciliation required under Section 12-8-1550, and the form required to be filed in connection with withholding under Section 12-8-580 are considered returns.","path":["Title 12 - TAXATION","CHAPTER 8 Income Tax Withholding","ARTICLE 17 Enforcement and Administrative Provisions"],"source_url":"https://www.scstatehouse.gov/code/t12c008.php","current_through":"2025 Session of the General Assembly","vintage":"","retrieved_at":"2026-09-02T06:34:59Z","sha256":"df0ee840ec34e4504653ec33ee96a9692c94bf20e10a31fb0050ff8d0923be9c","source_id":"us-sc","stale":false,"prev":"us-sc/s.c.-code-ann.-12-8-2030","next":"us-sc/s.c.-code-ann.-12-10-10"},"notice":"GroundRules: Original legal text. Not legal advice."}