Chapter

Corporation License Fees

S.C. Code Ann. § 12-20-10— Definitions
S.C. Code Ann. § 12-20-20— Corporations to file annual reports; time of filing; extension of time for filing annual report
S.C. Code Ann. § 12-20-30— Form and contents of annual report; public inspection
S.C. Code Ann. § 12-20-40— Initial annual report and minimum license fee to be filed with initial articles of incorporation or application for certificate of authority
S.C. Code Ann. § 12-20-50— Imposition of license tax on corporations generally; rate; minimum tax; time payable; reduction by holding company of paid-in capital surplus
S.C. Code Ann. § 12-20-60— Proration of tax where business is conducted partly outside the State; minimum license fee may not be apportioned
S.C. Code Ann. § 12-20-70— License tax where combined return is filed; applicability of minimum license fee
S.C. Code Ann. § 12-20-80— Prorated license fee
S.C. Code Ann. § 12-20-90— License fee for bank holding, insurance holding, or savings and loan holding company; definitions
S.C. Code Ann. § 12-20-100— License tax on utilities and electric cooperatives; tax based on value of property; additional tax based on gross receipts; payment; consolidated or combined return; minimum license fee
S.C. Code Ann. § 12-20-105— Tax credits
S.C. Code Ann. § 12-20-110— Chapter provisions inapplicable to certain organizations, companies and associations
S.C. Code Ann. § 12-20-120— Annual report to be signed by person authorized to make report
S.C. Code Ann. § 12-20-130— Forms for reports; effect of failure to receive or secure form
S.C. Code Ann. § 12-20-140— Department's receipt constitutes certificate of compliance and license
S.C. Code Ann. § 12-20-150— Department to administer provisions of chapter; rules and regulations
S.C. Code Ann. § 12-20-160— Corporate license fee deemed to be tax
S.C. Code Ann. § 12-20-170— Amounts collected under chapter to be deposited to credit of State Treasurer
S.C. Code Ann. § 12-20-175— Reduction of license fees due to tax credits