Article

Returns and Payment of Tax

S.C. Code Ann. § 12-16-1110— When tax is due; extensions; filing requirements; interest
S.C. Code Ann. § 12-16-1120— Amended return; assessment of deficiency; limitations period
S.C. Code Ann. § 12-16-1140— Extensions of time for payment of tax
S.C. Code Ann. § 12-16-1150— Personal representative's liability for payment of tax
S.C. Code Ann. § 12-16-1160— Payment of tax owed by estate of nonresident
S.C. Code Ann. § 12-16-1170— Showing and appraisal of property
S.C. Code Ann. § 12-16-1180— Production of documents and other information
S.C. Code Ann. § 12-16-1190— Attachment incident to neglect or disobedience of summons
S.C. Code Ann. § 12-16-1200— Mandamus to compel appearance or production of documents
S.C. Code Ann. § 12-16-1210— Tax on transfer of in-state stocks or obligations by foreign executor, administrator or trustee
S.C. Code Ann. § 12-16-1220— Information to be furnished by probate judge