Chapter 54 - UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
- Section 12-54-10 - Definitions
- Section 12-54-15 - Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay
- Section 12-54-17 - Action by Attorney General to recover taxes, penalties, and interest
- Section 12-54-25 - Interest due on late taxes; applicable interest rate
- Section 12-54-42 - Penalties for an employer for failure to furnish or file withholding statement; separate violation
- Section 12-54-43 - Civil penalties and damages applicable to every tax or revenue law requiring return or statement filing with department
- Section 12-54-44 - Criminal penalties applicable to every tax or revenue law requiring return or statement filing with department
- Section 12-54-46 - Exemption certificate violations; penalties; exception
- Section 12-54-47 - Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted
- Section 12-54-50 - Penalty for checks returned to department on account of insufficient funds
- Section 12-54-55 - Interest on underpayment of declaration of estimated tax
- Section 12-54-70 - Extension of time for filing returns or paying tax; tentative return and payment of tentative liability
- Section 12-54-75 - Electronic collection of revenues
- Section 12-54-85 - Time limitation for assessment of taxes or fees; exceptions
- Section 12-54-87 - Timely filing discount
- Section 12-54-90 - Revocation of license to do business for failure to comply with law
- Section 12-54-100 - Authority of department to conduct examination or investigation
- Section 12-54-110 - Power of department to summon taxpayer or other person; remedy for failure to comply with summons
- Section 12-54-120 - Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies
- Section 12-54-122 - Notice of lien required; exemptions from validity of lien; priority of other liens or security interests; filing of notice; due diligence as factor determining notice or knowledge; subrogation of rights
- Section 12-54-123 - Surrender of property upon which levy has been made; liability to taxpayer
- Section 12-54-124 - Transfer of business assets; tax liens; suspension of business license; certificate of compliance
- Section 12-54-125 - Withdrawal of warrants of distraint
- Section 12-54-126 - Return of licenses
- Section 12-54-127 - Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers
- Section 12-54-130 - Service upon taxpayer's employer of notice to withhold compensation; withholding by employer
- Section 12-54-135 - Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section
- Section 12-54-138 - Recovery of duplicate refund
- Section 12-54-155 - Substantial underpayment of tax or substantial valuation misstatement
- Section 12-54-160 - Waiver, dismissal or reduction of penalties
- Section 12-54-170 - Deposit and distribution of funds collected as penalties and interest
- Section 12-54-180 - Manner of collection of penalties and interest
- Section 12-54-190 - Precedence of this chapter over other statutes
- Section 12-54-195 - Penalty if responsible person fails to remit sales tax to Department of Revenue
- Section 12-54-196 - Collection of excessive tax by retailer; refunds; penalty; defenses
- Section 12-54-200 - Requirement of bond securing payment of taxes, penalties, and interest
- Section 12-54-210 - Requirements as to keeping of books and records, making of statements and returns, and compliance with department regulations; penalties
- Section 12-54-220 - Furnishing of tax returns or information to other states or to Internal Revenue Service
- Section 12-54-225 - Authority of department to enter into agreements with other states for mutual exchange of tax information
- Section 12-54-227 - Out-of-state collections
- Section 12-54-230 - Access to Employer's Quarterly Report
- Section 12-54-240 - Disclosure of records of and reports and returns filed with Department of Revenue by employees and agents of department and state auditor's office prohibited; penalties
- Section 12-54-250 - Authority of Department of Revenue to require payment with immediately available funds debts of $15,000 or more; interest and penalties
- Section 12-54-260 - Setoff for delinquent taxes
- Section 12-54-265 - Information on debtor named in warrant for distraint
- Section 12-54-270 - Returned refund check as unclaimed property