For the purpose of administration, allocation and apportionment, enforcement, collection, liens, penalties, and other similar provisions, all of the provisions of Chapter 6 of this title that may be appropriate or applicable are adopted and made a part of this chapter for the enforcement and administration of this chapter, including the requirement to make declarations of estimated tax and make estimated tax payments.
S.C. Code Ann. § 12-11-40
Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks
1962 Code SECTION 65-404; 1952 Code SECTION 65-404; 1942 Code SECTION 2676; 1937 (40) 565; 1938 (40) 1762; 1987 Act No. 170, Part II, SECTION 2B; 1996 Act No. 248, SECTION 1.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.