Returns must be in a form prescribed by the department. The department shall prepare blank forms for the returns to be furnished upon request. Failure to receive or secure the form does not relieve a taxpayer from the obligation to make a return.
S.C. Code Ann. § 12-6-4960
Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form
Known as the South Carolina Income Tax Act
The act spans §§ 12–12 (157 sections).
1995 Act No. 76, 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.