Article

Depositing and Filing Returns in Connection with Withholding

S.C. Code Ann. § 12-8-1510— Inapplicability of article's provisions to withholding
S.C. Code Ann. § 12-8-1520— Withholding agents' duties to deposit and pay withholdings
S.C. Code Ann. § 12-8-1530— Quarterly returns; agent to continue to file reports until certain events occur
S.C. Code Ann. § 12-8-1540— Agents shall furnish statements to taxpayers and department; contents
S.C. Code Ann. § 12-8-1550— Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension