S.C. Code Ann. § 12-8-1550 – Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension

(A) On or before the last day of February following the calendar year of the withholding, the following items must be filed with the department:
1. (1) the original copy of the statement required by Section 12-8-1540;
2. (2) a recapitulation and reconciliation of taxes withheld and paid in the form the department prescribes.
(B) A withholding agent may request in writing an extension of time for filing the information required under this section for a time not to exceed thirty days.
(C) Where essentially the same information required to be submitted by Section 12-8-1540 is required to be submitted to the Internal Revenue Service on magnetic media, the same method must be used for purposes of this section.

HISTORY: 1995 Act No. 76, Section 2; 1997 Act No. 83, Section 3.