South Carolina Statutes

§ 12-2-60 — Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes.

South Carolina § 12-2-60

JurisdictionSouth Carolina

Title 12TAXATION

Ch. 2GENERAL PROVISIONS

This text of South Carolina § 12-2-60 (Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes.) 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. § 12-2-60 (2026).

Text

The department may extend the time for the performance of the duties imposed upon the county auditors for the preparation of the duplicate and upon the county treasurer and delinquent tax collector for the collection of taxes.

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Legislative History

HISTORY: 1991 Act No. 50, SECTION 1; 2006 Act No. 386, SECTION 55.A, eff June 14, 2006.

Nearby Sections

15

§ 12-2-10

"Department" defined.

§ 12-2-100

Tax credits; timeframe for use; refunds; allocation of credits.

§ 12-2-110

Out-of-state business performing disaster or emergency-related work exempt from certain licensing and taxing requirements.

§ 12-2-115

New jobs or investments not created; boundary clarification.

§ 12-2-120

Tax liability or refunds; boundary clarification.

§ 12-2-130

Authority to compromise taxes; boundary clarification.

§ 12-2-140

Federal tax information; background checks.

§ 12-2-15

"Department of Revenue and Taxation" to mean "Department of Revenue".

§ 12-2-20

"Person" and "Individual" defined.

§ 12-2-25

Definitions pertaining to limited liability companies; single-member limited liability companies.

§ 12-2-30

Repealed or amended act or code section remaining in force for limited purposes.

§ 12-2-40

Contracts intended to evade payment of tax or in fraud of tax laws against public policy.

§ 12-2-5

Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department.

§ 12-2-50

Governmental bonds, notes, and certificates of indebtedness tax exempt.

§ 12-2-60

Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes.

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Bluebook (online)

South Carolina § 12-2-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/2/12-2-60.