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South Carolina Code of Laws
Title 12
Chapter 20
S.C. Code Ann. tit. 12, ch. 20
Corporation License Fees
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12-20-10
Definitions
12-20-20
Corporations to file annual reports; time of filing; extension of time for filing annual report
12-20-30
Form and contents of annual report; public inspection
12-20-40
Initial annual report and minimum license fee to be filed with initial articles of incorporation or application for certificate of authority
12-20-50
Imposition of license tax on corporations generally; rate; minimum tax; time payable; reduction by holding company of paid-in capital surplus
12-20-60
Proration of tax where business is conducted partly outside the State; minimum license fee may not be apportioned
12-20-70
License tax where combined return is filed; applicability of minimum license fee
12-20-80
Prorated license fee
12-20-90
License fee for bank holding, insurance holding, or savings and loan holding company; definitions
12-20-100
License tax on utilities and electric cooperatives; tax based on value of property; additional tax based on gross receipts; payment; consolidated or combined return; minimum license fee
12-20-105
Tax credits
12-20-110
Chapter provisions inapplicable to certain organizations, companies and associations
12-20-120
Annual report to be signed by person authorized to make report
12-20-130
Forms for reports; effect of failure to receive or secure form
12-20-140
Department's receipt constitutes certificate of compliance and license
12-20-150
Department to administer provisions of chapter; rules and regulations
12-20-160
Corporate license fee deemed to be tax
12-20-170
Amounts collected under chapter to be deposited to credit of State Treasurer
12-20-175
Reduction of license fees due to tax credits