S.C. Code Regs. § 47-5
Current through Register Vol. 48, No. 5, May 24, 2024
If on the rate computation date an employing unit failed to submit contribution and wage reports for any period within the last twelve calendar quarters that was inclusive in the rate computation period in which the employer was determined liable under the South Carolina Department of Employment and Workforce Laws, the missing report shall be classified as delinquent for the purpose of experience tax rate calculation and tax rate assignment.
S.C. Code Regs. 47-5