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South Carolina Code of Laws

Chapter 7

S.C. Code Ann. tit. 38, ch. 7

Fees and Taxes

38-7-10License fees for insurers 38-7-20Insurance premium taxes; allocation 38-7-30Tax on fire insurers to cover expenses of inspections and investigations; annual report 38-7-35Portion of tax on fire insurers to be used for training, certification, and continuing education program for building codes enforcement officers; annual report 38-7-40Additional premium tax on fire insurers 38-7-50Tax on workers' compensation insurers 38-7-60Returns of premiums required; quarterly payment of taxes 38-7-70Annual reports of premiums of fire insurers; allocation 38-7-80Records to be kept; fraudulent returns; failure to keep records or reports or pay funds due 38-7-90Retaliatory taxes, penalties, interest, and fees 38-7-100[Former 1976 Code Section 38-7-100 [1960 (51) 1554; 1962 Code Section 37-175.5; 1982 Act No. 403, Section 8] recodified as Section 38-63-620 by 1987 Act No. 155,Section 1. Former 1976 Code Section 38-5-540 [1986 Act No. 540, Part II, Section 31D] recodified as Section 38-7-100 by 1987 Act No. 155, Section 1] Repealed by 1991 Act No. 171, Part II, Section 22L, eff July 1, 1991 38-7-110Limitation on action by State for fees, taxes, penalties, and interest; disposition of funds recovered 38-7-120Late payment of insurance fees and taxes; penalties; return of excess payment 38-7-130Payment of fees, taxes, penalties, or interest under protest; action for recovery 38-7-140Penalty for failure to pay money due or to supply information required 38-7-150Waiver or reduction of penalties or interest 38-7-160Municipal license fees and taxes 38-7-170Disposition of fees, taxes, penalties, and interest 38-7-180Company exempt from taxes 38-7-190Tax credits 38-7-200Credit against premium tax