Chapter

Fees and Taxes

S.C. Code Ann. § 38-7-10— License fees for insurers
S.C. Code Ann. § 38-7-20— Insurance premium taxes; allocation
S.C. Code Ann. § 38-7-30— Tax on fire insurers to cover expenses of inspections and investigations; annual report
S.C. Code Ann. § 38-7-35— Portion of tax on fire insurers to be used for training, certification, and continuing education program for building codes enforcement officers; annual report
S.C. Code Ann. § 38-7-40— Additional premium tax on fire insurers
S.C. Code Ann. § 38-7-50— Tax on workers' compensation insurers
S.C. Code Ann. § 38-7-60— Returns of premiums required; quarterly payment of taxes
S.C. Code Ann. § 38-7-70— Annual reports of premiums of fire insurers; allocation
S.C. Code Ann. § 38-7-80— Records to be kept; fraudulent returns; failure to keep records or reports or pay funds due
S.C. Code Ann. § 38-7-90— Retaliatory taxes, penalties, interest, and fees
S.C. Code Ann. § 38-7-110— Limitation on action by State for fees, taxes, penalties, and interest; disposition of funds recovered
S.C. Code Ann. § 38-7-120— Late payment of insurance fees and taxes; penalties; return of excess payment
S.C. Code Ann. § 38-7-130— Payment of fees, taxes, penalties, or interest under protest; action for recovery
S.C. Code Ann. § 38-7-140— Penalty for failure to pay money due or to supply information required
S.C. Code Ann. § 38-7-150— Waiver or reduction of penalties or interest
S.C. Code Ann. § 38-7-160— Municipal license fees and taxes
S.C. Code Ann. § 38-7-170— Disposition of fees, taxes, penalties, and interest
S.C. Code Ann. § 38-7-180— Company exempt from taxes
S.C. Code Ann. § 38-7-200— Credit against premium tax