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South Carolina Code of Laws
Title 12
Chapter 2
S.C. Code Ann. tit. 12, ch. 2
General Provisions
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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Repealed or amended act or code section remaining in force for limited purposes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; allocation of credits
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
12-2-140
Federal tax information; background checks