Chapter

General Provisions

S.C. Code Ann. § 12-2-5— Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department
S.C. Code Ann. § 12-2-10— "Department" defined
S.C. Code Ann. § 12-2-15— "Department of Revenue and Taxation" to mean "Department of Revenue"
S.C. Code Ann. § 12-2-20— "Person" and "Individual" defined
S.C. Code Ann. § 12-2-25— Definitions pertaining to limited liability companies; single-member limited liability companies
S.C. Code Ann. § 12-2-30— Repealed or amended act or code section remaining in force for limited purposes
S.C. Code Ann. § 12-2-40— Contracts intended to evade payment of tax or in fraud of tax laws against public policy
S.C. Code Ann. § 12-2-50— Governmental bonds, notes, and certificates of indebtedness tax exempt
S.C. Code Ann. § 12-2-60— Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes
S.C. Code Ann. § 12-2-70— Unlawful conduct by county auditor or treasurer or member of county board of tax appeals
S.C. Code Ann. § 12-2-75— Signatories to tax returns
S.C. Code Ann. § 12-2-85— Taxpayer immune from late payments due to "Year 2000" related computer billing delays
S.C. Code Ann. § 12-2-90— Fee-in-lieu of tax; collection and enforcement
S.C. Code Ann. § 12-2-100— Tax credits; timeframe for use; refunds; allocation of credits
S.C. Code Ann. § 12-2-110— Out-of-state business performing disaster or emergency-related work exempt from certain licensing and taxing requirements
S.C. Code Ann. § 12-2-115— New jobs or investments not created; boundary clarification
S.C. Code Ann. § 12-2-120— Tax liability or refunds; boundary clarification
S.C. Code Ann. § 12-2-130— Authority to compromise taxes; boundary clarification
S.C. Code Ann. § 12-2-140— Federal tax information; background checks