South Carolina Statutes
§ 12-11-40 — Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks.
South Carolina § 12-11-40
This text of South Carolina § 12-11-40 (Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks.) is published on Counsel Stack Legal Research, covering South Carolina primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.C. Code Ann. § 12-11-40 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-11-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/12-11-40.