Returns with respect to the income tax herein imposed shall be in such form as the department may prescribe. Returns shall be filed with the department on or before the fifteenth day of the fourth month following the close of the accounting period of the association.
S.C. Code Ann. § 12-13-80
Form and filing of returns
1962 Code SECTION 65-428; 1957 (50) 404; 1960 (51) 1779; 2016 Act No. 160 (H.4328), SECTION 4.C, eff April 21, 2016.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.