South Carolina Statutes
§ 12-11-40 — Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks.
For the purpose of administration, allocation and apportionment, enforcement, collection, liens, penalties, and other similar provisions, all of the provisions of Chapter 6 of this title that may be appropriate or applicable are adopted and made a part of this chapter for the enforcement and administration of this chapter, including the requirement to make declarations of estimated tax and make estimated tax payments.
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South Carolina § 12-11-40 (Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 65-404; 1952 Code SECTION 65-404; 1942 Code SECTION 2676; 1937 (40) 565; 1938 (40) 1762; 1987 Act No. 170, Part II, SECTION 2B; 1996 Act No. 248, SECTION 1.
Nearby Sections
5
§ 12-11-20
Tax on income of banks; rate.