South Carolina Statutes
§ 12-13-80 — Form and filing of returns.
South Carolina § 12-13-80
This text of South Carolina § 12-13-80 (Form and filing of returns.) 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. § 12-13-80 (2026).
Text
Returns with respect to the income tax herein imposed shall be in such form as the department may prescribe. Returns shall be filed with the department on or before the fifteenth day of the fourth month following the close of the accounting period of the association.
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Legislative History
HISTORY: 1962 Code SECTION 65-428; 1957 (50) 404; 1960 (51) 1779; 2016 Act No. 160 (H.4328), SECTION 4.C, eff April 21, 2016. Editor's Note 2016 Act No. 160, SECTION 4.E, provides as follows: "E. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2015." Effect of Amendment 2016 Act No. 160, SECTION 4.C, substituted "fourth month" for "third month".
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 § 12-13-80, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/13/12-13-80.