Home/South Carolina/Statutes/Title 12: TAXATION/Ch. 20: CORPORATION LICENSE FEES/§ 12-20-150
South Carolina Statutes

§ 12-20-150 — Department to administer provisions of chapter; rules and regulations.

South Carolina·Title 12 TAXATION·Ch. 20 CORPORATION LICENSE FEES
The department may promulgate regulations necessary to enforce and administer the provisions of this chapter. These regulations have the force of law.

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South Carolina § 12-20-150 (Department to administer provisions of chapter; rules and regulations.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

HISTORY: 1995 Act No. 76, SECTION 3; 2003 Act No. 69, SECTION 3.H, eff June 18, 2003.

Nearby Sections

15
§ 12-20-10
Definitions.
§ 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
Tax credits.
§ 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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