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South Carolina Code of Laws
Title 12
Chapter 8
Article 5
Withholding Required
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12-8-510
Parties subject to withholding laws
12-8-520
Incomes subject to withholding and amounts to be withheld
12-8-530
Withholding on cash prizes or winnings; noncash prizes; exception for spectator sporting events where admission charged
12-8-540
Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption
12-8-550
Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption
12-8-560
Partial or total exemptions of classes of transactions; exemption for portion of transaction not taxable in State; waiver of withholding if compliance guaranteed and certain items given to department
12-8-570
Withholding by trust or estate from distribution to nonresident beneficiary; exemptions
12-8-580
Withholding by buyer of real property or associated tangible personal property from nonresident seller
12-8-590
Tax withholding on distributions to nonresidential shareholders of "S" corporations and nonresident partners; returns
12-8-595
Withholding on wages paid to individual failing to provide taxpayer identification number or social security number; penalties against withholding agents
12-8-600
Withholding from any type of payment included in state gross income not specified in chapter; agreement by payee and payor; properly executed withholding exemption certificate deemed request for withholding