Title 12 - TAXATION

Chapter 2 - GENERAL PROVISIONS (§§ 12-2-5 — 12-2-140)
Chapter 3 - SOUTH CAROLINA TAX REALIGNMENT COMMISSION (§ 12-3-10)
Chapter 4 - THE SOUTH CAROLINA DEPARTMENT OF REVENUE (§§ 12-4-10 — 12-4-750)
Chapter 6 - SOUTH CAROLINA INCOME TAX ACT (§§ 12-6-10 — 12-6-5600)
Chapter 8 - INCOME TAX WITHHOLDING (§§ 12-8-10 — 12-8-2040)
Chapter 10 - ENTERPRISE ZONE ACT OF 1995 (§§ 12-10-10 — 12-10-120)
Chapter 11 - INCOME TAX ON BANKS (§§ 12-11-10 — 12-11-60)
Chapter 13 - INCOME TAX ON BUILDING AND LOAN ASSOCIATIONS (§§ 12-13-10 — 12-13-100)
Chapter 14 - ECONOMIC IMPACT ZONE COMMUNITY DEVELOPMENT ACT OF 1995 (§§ 12-14-10 — 12-14-80)
Chapter 15 - SOUTH CAROLINA LIFE SCIENCES ACT (§§ 12-15-10 — 12-15-40)
Chapter 16 - ESTATE TAX (§§ 12-16-10 — 12-16-1950)
Chapter 20 - CORPORATION LICENSE FEES (§§ 12-20-10 — 12-20-175)
Chapter 21 - STAMP AND BUSINESS LICENSE TAX (§§ 12-21-10 — 12-21-6590)
Chapter 22 - COIN-OPERATED MACHINES AND OTHER DEVICES (§§ 12-22-10 — 12-22-1080)
Chapter 23 - LICENSE TAXES ON OTHER BUSINESSES (§§ 12-23-10 — 12-23-840)
Chapter 24 - DEED RECORDING FEE (§§ 12-24-10 — 12-24-160)
Chapter 28 - MOTOR FUELS SUBJECT TO USER FEES (§§ 12-28-110 — 12-28-2940)
Chapter 33 - ALCOHOLIC BEVERAGES TAXES (§§ 12-33-10 — 12-33-630)
Chapter 35 - THE SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT (§§ 12-35-10 — 12-35-100)
Chapter 36 - SOUTH CAROLINA SALES AND USE TAX ACT (§§ 12-36-5 — 12-36-2695)
Chapter 37 - ASSESSMENT OF PROPERTY TAXES (§§ 12-37-10 — 12-37-3240)
Chapter 39 - COUNTY AUDITORS (§§ 12-39-10 — 12-39-360)
Chapter 43 - COUNTY EQUALIZATION AND REASSESSMENT (§§ 12-43-210 — 12-43-370)
Chapter 44 - FEE IN LIEU OF TAX SIMPLIFICATION ACT (§§ 12-44-10 — 12-44-170)
Chapter 45 - COUNTY TREASURERS AND COLLECTION OF TAXES (§§ 12-45-10 — 12-45-430)
Chapter 49 - ENFORCED COLLECTION OF TAXES GENERALLY (§§ 12-49-10 — 12-49-1290)
Chapter 51 - ALTERNATE PROCEDURE FOR COLLECTION OF PROPERTY TAXES (§§ 12-51-40 — 12-51-170)
Chapter 53 - TAX COLLECTION BY DEPARTMENT OF REVENUE (§§ 12-53-10 — 12-53-60)
Chapter 54 - UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE (§§ 12-54-10 — 12-54-270)
Chapter 55 - OVERDUE TAX DEBT COLLECTION ACT (§§ 12-55-10 — 12-55-90)
Chapter 56 - SETOFF DEBT COLLECTION ACT (§§ 12-56-10 — 12-56-120)
Chapter 57 - UNIFORM FEDERAL TAX LIEN REGISTRATION ACT (§§ 12-57-10 — 12-57-70)
Chapter 58 - SOUTH CAROLINA TAXPAYERS' BILL OF RIGHTS (§§ 12-58-10 — 12-58-190)
Chapter 59 - FORFEITED LANDS (§§ 12-59-10 — 12-59-330)
Chapter 60 - SOUTH CAROLINA REVENUE PROCEDURES ACT (§§ 12-60-10 — 12-60-3390)
Chapter 61 - SUITS TO CLEAR TAX TITLES (§§ 12-61-10 — 12-61-60)
Chapter 62 - SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT (§§ 12-62-10 — 12-62-100)
Chapter 63 - ENERGY FREEDOM AND RURAL DEVELOPMENT ACT (§§ 12-63-10 — 12-63-30)
Chapter 65 - SOUTH CAROLINA TEXTILES COMMUNITIES REVITALIZATION ACT (§§ 12-65-10 — 12-65-60)
Chapter 67 - [Repealed Effective 12/31/2025] SOUTH CAROLINA ABANDONED BUILDINGS REVITALIZATION ACT (§§ 12-67-100 — 12-67-170)
Chapter 69 - MOTORSPORTS ENTERTAINMENT COMPLEX INVESTMENT (§§ 12-69-10 — 12-69-30)