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Enforcement and Administrative Provisions | Midpage
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South Carolina Code of Laws
Title 12
Chapter 8
Article 17
Enforcement and Administrative Provisions
12-8-2010
Liability of agent failing to withhold or pay tax
12-8-2020
Refund of credit for overpayment
12-8-2030
Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien
12-8-2040
Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns