South Carolina Statutes
§ 12-13-60 — Appropriate Chapter 6 provisions to govern enforcement and administration of tax.
South Carolina § 12-13-60
This text of South Carolina § 12-13-60 (Appropriate Chapter 6 provisions to govern enforcement and administration of tax.) 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. § 12-13-60 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-13-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/13/12-13-60.