South Carolina Statutes
§ 12-13-90 — Payment of tax.
South Carolina § 12-13-90
This text of South Carolina § 12-13-90 (Payment 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. § 12-13-90 (2026).
Text
The income tax imposed by this chapter shall be paid in full to the department at the same time the return is filed.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
HISTORY: 1962 Code SECTION 65-429; 1957 (50) 404; 1960 (51) 1779.
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 § 12-13-90, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/13/12-13-90.