South Carolina Statutes
§ 12-23-60 — Monthly returns and remittance of tax required.
South Carolina § 12-23-60
This text of South Carolina § 12-23-60 (Monthly returns and remittance of tax required.) 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. § 12-23-60 (2026).
Text
Every person subject to the provisions of this article shall on or before the twentieth day of each month make a true and correct return to the department in such form as it may prescribe, showing the exact amount of electric power manufactured, generated or sold, expressed in kilowatt hours, during the previous month, and remit the tax therewith.
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Legislative History
HISTORY: 1962 Code SECTION 65-906; 1952 Code SECTION 65-906; 1942 Code SECTION 2560; 1932 Code SECTION 2560; 1931 (37) 359; 1994 Act No. 516, SECTION 35.
Nearby Sections
15
§ 12-23-10
Imposition of tax; rate.§ 12-23-120
Use of tax.§ 12-23-20
Exemptions from tax.§ 12-23-310
Imposition of tax; rate.§ 12-23-430
Municipalities may collect tax.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-23-60, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/23/12-23-60.