South Carolina § 12-20-175 Reduction of license fees due to tax credits.

South Carolina Statutes

§ 12-20-175 — Reduction of license fees due to tax credits.

South Carolina § 12-20-175

Title 12TAXATION

Ch. 20CORPORATION LICENSE FEES

This text of South Carolina § 12-20-175 (Reduction of license fees due to tax credits.) 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. § 12-20-175 (2026).

Text

License fees may be reduced by credits provided in Section 12-6-3410 or Section 12-6-3480, or both of them.

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Legislative History

HISTORY: 1998 Act No. 432, SECTION 8.

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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Bluebook (online)

South Carolina § 12-20-175, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/20/12-20-175.