The failure to do an act required by or under the provisions of this chapter is deemed an act committed in the county of residence of the person failing to do the act.
S.C. Code Ann. § 12-6-5580
Failure to do an act deemed committed in person's county of residence
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.