South Carolina Statutes
§ 12-13-60 — Appropriate Chapter 6 provisions to govern enforcement and administration of tax.
For the purpose of administration, enforcement, collection, liens, penalties, and similar provisions, all of the provisions of Chapter 6 of this title that are appropriate or applicable are adopted and made a part of this chapter, including the requirements of declaration and payment of estimated tax.
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South Carolina § 12-13-60 (Appropriate Chapter 6 provisions to govern enforcement and administration of tax.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1962 Code SECTION 65-426; 1957 (50) 404; 1960 (51) 1779; 1987 Act No. 170, Part II, SECTION 2C; 2001 Act No. 89, SECTION 18, eff July 20, 2001, applicable to taxable years beginning after December 31, 2000.
Nearby Sections
10
§ 12-13-10
"Association" defined.§ 12-13-100
Disposition of proceeds.§ 12-13-20
"Net income" defined.§ 12-13-30
Imposition of tax on net income; rate.§ 12-13-40
Exemptions.§ 12-13-80
Form and filing of returns.§ 12-13-90
Payment of tax.