§ 12-2-5 Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department
§ 12-2-10 “Department” defined
§ 12-2-15 “Department of Revenue and Taxation” to mean “Department of Revenue”
§ 12-2-20 “Person” and “Individual” defined
§ 12-2-25 Definitions pertaining to limited liability companies; single-member limited liability companies
§ 12-2-30 Repealed or amended act or code section remaining in force for limited purposes
§ 12-2-40 Contracts intended to evade payment of tax or in fraud of tax laws against public policy
§ 12-2-50 Governmental bonds, notes, and certificates of indebtedness tax exempt
§ 12-2-60 Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes
§ 12-2-70 Unlawful conduct by county auditor or treasurer or member of county board of tax appeals
§ 12-2-75 Signatories to tax returns
§ 12-2-85 Taxpayer immune from late payments due to “Year 2000” related computer billing delays
§ 12-2-90 Fee-in-lieu of tax; collection and enforcement
§ 12-2-100 Tax credits; timeframe for use; refunds
§ 12-2-110 Out-of-state business performing disaster or emergency-related work exempt from certain licensing and taxing requirements
§ 12-2-115 New jobs or investments not created; boundary clarification
§ 12-2-120 Tax liability or refunds; boundary clarification
§ 12-2-130 Authority to compromise taxes; boundary clarification

Terms Used In South Carolina Code > Title 12 > Chapter 2

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Chambers: A judge's office.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • department: means the South Carolina Department of Revenue. See South Carolina Code 12-2-10
  • Executor: A male person named in a will to carry out the decedent
  • Felony: A crime carrying a penalty of more than a year in prison.
  • Fiduciary: A trustee, executor, or administrator.
  • Fraud: Intentional deception resulting in injury to another.
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • individual: means a human being. See South Carolina Code 12-2-20
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • partnership: includes a limited liability company taxed for South Carolina income tax purposes as a partnership;

    (2) "partner" includes a member of a limited liability company taxed for South Carolina income tax purposes as a partnership;

    (3) "corporation" includes a limited liability company or professional or other association taxed for South Carolina income tax purposes as a corporation; and

    (4) "shareholder" includes a member of a limited liability company taxed for South Carolina income tax purposes as a corporation. See South Carolina Code 12-2-25
  • person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and

    (2) "individual" means a human being. See South Carolina Code 12-2-20
  • Personal property: All property that is not real property.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Trustee: A person or institution holding and administering property in trust.
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.