Statutes, codes, and regulations
Code of Laws of South Carolina 1976
Title 12 - TAXATION
Chapter 13 - INCOME TAX ON BUILDING AND LOAN ASSOCIATIONS
Section 12-13-60 - Appropriate Chapter 6 provisions to govern enforcement and administration of tax

S.C. Code § 12-13-60

Download
PDF
Current through 2024 Act No. 225.
Section 12-13-60 - Appropriate Chapter 6 provisions to govern enforcement and administration of tax

For the purpose of administration, enforcement, collection, liens, penalties, and similar provisions, all of the provisions of Chapter 6 of this title that are appropriate or applicable are adopted and made a part of this chapter, including the requirements of declaration and payment of estimated tax.

S.C. Code § 12-13-60

2001 Act No. 89, Section 18, eff 7/20/2001, applicable to taxable years beginning after December 31, 2000; 1987 Act No. 170, Part II, Section 2C; 1960 (51) 1779; 1957 (50) 404; 1962 Code Section 65-426.