S.C. Code Ann. § 12-60-430

Failure to make report or file return or filing frivolous return; proposed assessment

Known as the South Carolina Revenue Procedures Act

The act spans §§ 12–12 (62 sections).

1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003; 2007 Act No. 110, SECTION 46, eff June 21, 2007; 2007 Act No. 116, SECTION 51, eff June 28, 2007, …

(A) If a taxpayer fails or refuses to make a report or to file a return required by the provisions of this title or required to be filed with the department, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the taxes, including penalties and interest.

(B) If the department determines a return or report filed by a taxpayer is frivolous, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the tax, including penalties and interest.

Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.