§ 12-54-10 Definitions
§ 12-54-15 Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay
§ 12-54-17 Action by Attorney General to recover taxes, penalties, and interest
§ 12-54-25 Interest due on late taxes; applicable interest rate
§ 12-54-42 Penalties for an employer for failure to furnish or file withholding statement; separate violation
§ 12-54-43 Civil penalties and damages applicable to every tax or revenue law requiring return or statement filing with department
§ 12-54-44 Criminal penalties applicable to every tax or revenue law requiring return or statement filing with department
§ 12-54-46 Exemption certificate violations; penalties; exception
§ 12-54-47 Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted
§ 12-54-50 Penalty for checks returned to department on account of insufficient funds
§ 12-54-55 Interest on underpayment of declaration of estimated tax
§ 12-54-70 Extension of time for filing returns or paying tax; tentative return and payment of tentative liability
§ 12-54-75 Electronic collection of revenues
§ 12-54-85 Time limitation for assessment of taxes or fees; exceptions
§ 12-54-87 Timely filing discount
§ 12-54-90 Revocation of license to do business for failure to comply with law
§ 12-54-100 Authority of department to conduct examination or investigation
§ 12-54-110 Power of department to summon taxpayer or other person; remedy for failure to comply with summons
§ 12-54-120 Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies
§ 12-54-122 Notice of lien required; exemptions from validity of lien; priority of other liens or security interests; filing of notice; due diligence as factor determining notice or knowledge; subrogation of rights
§ 12-54-123 Surrender of property upon which levy has been made; liability to taxpayer
§ 12-54-124 Transfer of business assets; tax liens; suspension of business license; certificate of compliance
§ 12-54-125 Withdrawal of warrants of distraint
§ 12-54-126 Return of licenses
§ 12-54-127 Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers
§ 12-54-130 Service upon taxpayer’s employer of notice to withhold compensation; withholding by employer
§ 12-54-135 Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section
§ 12-54-138 Recovery of duplicate refund
§ 12-54-155 Substantial underpayment of tax or substantial valuation misstatement
§ 12-54-160 Waiver, dismissal or reduction of penalties
§ 12-54-170 Deposit and distribution of funds collected as penalties and interest
§ 12-54-180 Manner of collection of penalties and interest
§ 12-54-190 Precedence of this chapter over other statutes
§ 12-54-195 Penalty if responsible person fails to remit sales tax to Department of Revenue
§ 12-54-196 Collection of excessive tax by retailer; refunds; penalty; defenses
§ 12-54-200 Requirement of bond securing payment of taxes, penalties, and interest
§ 12-54-210 Requirements as to keeping of books and records, making of statements and returns, and compliance with department regulations; penalties
§ 12-54-220 Furnishing of tax returns or information to other states or to Internal Revenue Service
§ 12-54-225 Authority of department to enter into agreements with other states for mutual exchange of tax information
§ 12-54-227 Out-of-state collections
§ 12-54-230 Access to Employer’s Quarterly Report
§ 12-54-240 Disclosure of records of and reports and returns filed with Department of Revenue by employees and agents of department and state auditor’s office prohibited; penalties
§ 12-54-250 Authority of Department of Revenue to require payment with immediately available funds debts of $15,000 or more; interest and penalties
§ 12-54-260 Setoff for delinquent taxes
§ 12-54-270 Returned refund check as unclaimed property

Terms Used In South Carolina Code > Title 12 > Chapter 54

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Business: includes trade, profession, occupation, or employment. See South Carolina Code 12-6-30
  • department: means the South Carolina Department of Revenue. See South Carolina Code 9-16-90
  • Docket: A log containing brief entries of court proceedings.
  • Donor: The person who makes a gift.
  • Employee: includes a resident individual receiving wages, as defined in Section 12-8-520(D), for services regardless of where the services are rendered and nonresident individual receiving wages, as defined in Section 12-8-520(D), for services rendered in this State. See South Carolina Code 12-8-10
  • Employer: means the person for whom an individual performs or performed a service, of whatever nature, as the employee of the person. See South Carolina Code 12-8-10
  • individual: means a human being. See South Carolina Code 12-2-20
  • Internal Revenue Code: means the Internal Revenue Code as defined in Section 12-6-40(A). See South Carolina Code 12-8-10
  • Nonresident: means an individual domiciled outside this State and an entity whose principal place of business is outside of this State. See South Carolina Code 12-8-10
  • Nonresident beneficiary: means a beneficiary other than a resident beneficiary. See South Carolina Code 12-6-30
  • nonresident individual: means an individual other than a resident individual or a part-year resident. See South Carolina Code 12-6-30
  • 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 9-16-315
  • Person: includes an individual, trust, estate, partnership, receiver, association, company, corporation, or any other entity including the United States, a state, a political subdivision or agency of the United States or any state, and a municipality located in this State. See South Carolina Code 12-8-10
  • 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
  • Taxpayer: includes an individual, trust, estate, partnership, association, company, corporation, or any other entity subject to the tax imposed by this chapter or required to file a return. See South Carolina Code 12-6-30
  • Withholding agent: means a person required to withhold income taxes under the provisions of this chapter. See South Carolina Code 12-8-10