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South Carolina Code of Laws
Title 12
Chapter 54
S.C. Code Ann. tit. 12, ch. 54
Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue
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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
12-54-265
Information on debtor named in warrant for distraint
12-54-270
Returned refund check as unclaimed property