Article

Tax Returns

S.C. Code Ann. § 12-6-4910— Persons, corporations, and other entities required to make tax returns
S.C. Code Ann. § 12-6-4920— Interstate motor carrier required to file return
S.C. Code Ann. § 12-6-4930— Tax return of estate or trust; by whom to be made
S.C. Code Ann. § 12-6-4940— Trust institutions maintaining common trust fund must make tax return; contents
S.C. Code Ann. § 12-6-4950— Information returns
S.C. Code Ann. § 12-6-4960— Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form
S.C. Code Ann. § 12-6-4970— Time to file returns
S.C. Code Ann. § 12-6-4980— Extension of time for filing return
S.C. Code Ann. § 12-6-4990— Payment of tax due upon filing return; effect of extension; requirement of making estimated tax payment
S.C. Code Ann. § 12-6-5000— Filing of separate or joint federal returns by husband and wife; same status required on state return; nonresidents; where no federal return filed
S.C. Code Ann. § 12-6-5010— Release of claim to personal exemption by custodial parent
S.C. Code Ann. § 12-6-5020— Authorized filing of consolidated corporate income tax return; terms and conditions
S.C. Code Ann. § 12-6-5030— Composite returns for partnership or "S" corporation
S.C. Code Ann. § 12-6-5050— Tax preparer's taxpayer identification number
S.C. Code Ann. § 12-6-5060— Voluntary contribution to certain funds may be designated on return; reporting of contributions annually by department
S.C. Code Ann. § 12-6-5095— Rounding to nearest whole dollar on tax returns