No interest, penalties, or other sanctions may be imposed on the active duty income of members of the National Guard and Reserves activated as a result of the conflict in Iraq and the war on terrorism with regard to underpayment of state estimated individual income tax payments of the active duty income if the federal government is unable to withhold state income taxes due on such pay.
S.C. Code Ann. § 12-6-3930
Imposition of interest and penalties on National Guard and Reserve members activated as a result of Iraq conflict or war on terrorism
Known as the South Carolina Income Tax Act
The act spans §§ 12-6-10 to 12-6-640 (157 sections).
2008 Act No. 353, SECTION 2, Pt 21G, eff July 1, 2009.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.