Chapter

Uniform Method of Collection and Enforcement of Taxes Levied and Assessed By South Carolina Department of Revenue

S.C. Code Ann. § 12-54-10— Definitions
S.C. Code Ann. § 12-54-15— Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay
S.C. Code Ann. § 12-54-17— Action by Attorney General to recover taxes, penalties, and interest
S.C. Code Ann. § 12-54-25— Interest due on late taxes; applicable interest rate
S.C. Code Ann. § 12-54-42— Penalties for an employer for failure to furnish or file withholding statement; separate violation
S.C. Code Ann. § 12-54-43— Civil penalties and damages applicable to every tax or revenue law requiring return or statement filing with department
S.C. Code Ann. § 12-54-44— Criminal penalties applicable to every tax or revenue law requiring return or statement filing with department
S.C. Code Ann. § 12-54-46— Exemption certificate violations; penalties; exception
S.C. Code Ann. § 12-54-47— Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted
S.C. Code Ann. § 12-54-50— Penalty for checks returned to department on account of insufficient funds
S.C. Code Ann. § 12-54-55— Interest on underpayment of declaration of estimated tax
S.C. Code Ann. § 12-54-70— Extension of time for filing returns or paying tax; tentative return and payment of tentative liability
S.C. Code Ann. § 12-54-75— Electronic collection of revenues
S.C. Code Ann. § 12-54-85— Time limitation for assessment of taxes or fees; exceptions
S.C. Code Ann. § 12-54-87— Timely filing discount
S.C. Code Ann. § 12-54-90— Revocation of license to do business for failure to comply with law
S.C. Code Ann. § 12-54-100— Authority of department to conduct examination or investigation
S.C. Code Ann. § 12-54-110— Power of department to summon taxpayer or other person; remedy for failure to comply with summons
S.C. Code Ann. § 12-54-120— Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies
S.C. Code Ann. § 12-54-122— Notice of lien required; exemptions from validity of lien; priority of other liens or security interests; filing of notice; due diligence as factor determining notice or knowledge; subrogation of rights
S.C. Code Ann. § 12-54-123— Surrender of property upon which levy has been made; liability to taxpayer
S.C. Code Ann. § 12-54-124— Transfer of business assets; tax liens; suspension of business license; certificate of compliance
S.C. Code Ann. § 12-54-125— Withdrawal of warrants of distraint
S.C. Code Ann. § 12-54-126— Return of licenses
S.C. Code Ann. § 12-54-127— Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers
S.C. Code Ann. § 12-54-130— Service upon taxpayer's employer of notice to withhold compensation; withholding by employer
S.C. Code Ann. § 12-54-135— Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section
S.C. Code Ann. § 12-54-138— Recovery of duplicate refund
S.C. Code Ann. § 12-54-155— Substantial underpayment of tax or substantial valuation misstatement
S.C. Code Ann. § 12-54-160— Waiver, dismissal or reduction of penalties
S.C. Code Ann. § 12-54-170— Deposit and distribution of funds collected as penalties and interest
S.C. Code Ann. § 12-54-180— Manner of collection of penalties and interest
S.C. Code Ann. § 12-54-190— Precedence of this chapter over other statutes
S.C. Code Ann. § 12-54-195— Penalty if responsible person fails to remit sales tax to Department of Revenue
S.C. Code Ann. § 12-54-196— Collection of excessive tax by retailer; refunds; penalty; defenses
S.C. Code Ann. § 12-54-200— Requirement of bond securing payment of taxes, penalties, and interest
S.C. Code Ann. § 12-54-210— Requirements as to keeping of books and records, making of statements and returns, and compliance with department regulations; penalties
S.C. Code Ann. § 12-54-220— Furnishing of tax returns or information to other states or to Internal Revenue Service
S.C. Code Ann. § 12-54-225— Authority of department to enter into agreements with other states for mutual exchange of tax information
S.C. Code Ann. § 12-54-227— Out-of-state collections
S.C. Code Ann. § 12-54-230— Access to Employer's Quarterly Report
S.C. Code Ann. § 12-54-240— Disclosure of records of and reports and returns filed with Department of Revenue by employees and agents of department and state auditor's office prohibited; penalties
S.C. Code Ann. § 12-54-250— Authority of Department of Revenue to require payment with immediately available funds debts of $15,000 or more; interest and penalties
S.C. Code Ann. § 12-54-260— Setoff for delinquent taxes
S.C. Code Ann. § 12-54-265— Information on debtor named in warrant for distraint
S.C. Code Ann. § 12-54-270— Returned refund check as unclaimed property