S.C. Code § 12-8-1040

Current through 2024 Act No. 225.

Section 12-8-1040 - Waiver of withholding requirements

An employee may request waiver of the withholding requirements in Section 12-8-520 if the employee files a withholding exemption certificate annually on or before January 1 and certifies that he:

(1) incurred no liability for income tax imposed under Chapter 6 of Title 12 in the previous taxable year; and

(2) anticipates no income tax liability for the current year.

S.C. Code § 12-8-1040

1995 Act No. 76, Section 2.