S.C. Code § 12-6-4960

Current through 2024 Act No. 209.
Section 12-6-4960 - Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form

Returns must be in a form prescribed by the department. The department shall prepare blank forms for the returns to be furnished upon request. Failure to receive or secure the form does not relieve a taxpayer from the obligation to make a return.

S.C. Code § 12-6-4960

1995 Act No. 76, Section 1.