S.C. Code Ann. § 12-13-60
Appropriate Chapter 6 provisions to govern enforcement and administration of tax
Effective Jul 20, 20011962 Code SECTION 65-426; 1957 (50) 404; 1960 (51) 1779; 1987 Act No. 170, Part II, SECTION 2C; 2001 Act No. 89, SECTION 18, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000.
For the purpose of administration, enforcement, collection, liens, penalties, and similar provisions, all of the provisions of Chapter 6 of this title that are appropriate or applicable are adopted and made a part of this chapter, including the requirements of declaration and payment of estimated tax.
HISTORY: 1962 Code SECTION 65-426; 1957 (50) 404; 1960 (51) 1779; 1987 Act No. 170, Part II, SECTION 2C; 2001 Act No. 89, SECTION 18, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000.