Article

Enforcement and Administrative Provisions

S.C. Code Ann. § 12-8-2010— Liability of agent failing to withhold or pay tax
S.C. Code Ann. § 12-8-2020— Refund of credit for overpayment
S.C. Code Ann. § 12-8-2030— Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien
S.C. Code Ann. § 12-8-2040— Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns