When an income tax return is required under this chapter, the taxpayer shall pay the tax due with the return to the department at the time for filing the return determined without regard to any extensions of time for the filing. Nothing in this section eliminates the requirement for making estimated tax payments as provided in Article 29 of this chapter.
S.C. Code Ann. § 12-6-4990
Payment of tax due upon filing return; effect of extension; requirement of making estimated tax payment
Known as the South Carolina Income Tax Act
The act spans §§ 12-6-10 to 12-6-640 (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.