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 Ann. § 12-13-60
Appropriate Chapter 6 provisions to govern enforcement and administration of tax
1962 Code SECTION 65-426; 1957 (50) 404; 1960 (51) 1779; 1987 Act No. 170, Part II, SECTION 2C; 2001 Act No. 89, SECTION 18, eff July 20, 2001, applicable to taxable years begin…
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.