South Carolina Statutes

§ 12-20-140 — Department's receipt constitutes certificate of compliance and license.

South Carolina § 12-20-140

JurisdictionSouth Carolina

Title 12TAXATION

Ch. 20CORPORATION LICENSE FEES

This text of South Carolina § 12-20-140 (Department's receipt constitutes certificate of compliance and license.) 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. § 12-20-140 (2026).

Text

The department's receipt showing the payment of the annual fees prescribed by this chapter constitutes a certificate of compliance with the provisions of this chapter and licenses the corporation for the taxable year of the corporation for which the annual report is filed.

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Legislative History

HISTORY: 1995 Act No. 76, SECTION 3.

Nearby Sections

15

§ 12-20-10

§ 12-20-100

License tax on utilities and electric cooperatives; tax based on value of property; additional tax based on gross receipts; payment; consolidated or combined return; minimum license fee.

§ 12-20-105

§ 12-20-110

Chapter provisions inapplicable to certain organizations, companies and associations.

§ 12-20-120

Annual report to be signed by person authorized to make report.

§ 12-20-130

Forms for reports; effect of failure to receive or secure form.

§ 12-20-140

Department's receipt constitutes certificate of compliance and license.

§ 12-20-150

Department to administer provisions of chapter; rules and regulations.

§ 12-20-160

Corporate license fee deemed to be tax.

§ 12-20-170

Amounts collected under chapter to be deposited to credit of State Treasurer.

§ 12-20-175

Reduction of license fees due to tax credits.

§ 12-20-20

Corporations to file annual reports; time of filing; extension of time for filing annual report.

§ 12-20-30

Form and contents of annual report; public inspection.

§ 12-20-40

Initial annual report and minimum license fee to be filed with initial articles of incorporation or application for certificate of authority.

§ 12-20-50

Imposition of license tax on corporations generally; rate; minimum tax; time payable; reduction by holding company of paid-in capital surplus.

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Bluebook (online)

South Carolina § 12-20-140, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/20/12-20-140.