The Department of Revenue may permit any person to substitute an amended return for the original return up to the last day prescribed for filing the return, including any extension of time granted by the department. The department in its discretion may accept or reject an amended return filed after the time prescribed for filing the return. An amended return may not operate to start or extend the limitation period for assessment and collection of taxes.
S.C. Code Ann. § 12-37-975
Filing of amended return
Applied in 1 court decision — leading case TNS Mills, Inc. v. South Carolina Department of Revenue (1998)
Most recently applied in TNS Mills, Inc. v. South Carolina Department of Revenue (July 1998)
1986 Act No. 303, SECTION 1; 1993 Act No. 181, SECTION 203.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.