For purposes of Chapter 54, the quarterly return required under Section 12-8-1530, the annual reconciliation required under Section 12-8-1550, and the form required to be filed in connection with withholding under Section 12-8-580 are considered returns.
S.C. Code Ann. § 12-8-2040
Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns
1995 Act No. 76, SECTION 2.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.