South Carolina § 41-31-60 Tax rate when delinquent report received; no reduction in tax rate class permitted when execution for unpaid tax is outstanding.

South Carolina Statutes

§ 41-31-60 — Tax rate when delinquent report received; no reduction in tax rate class permitted when execution for unpaid tax is outstanding.

South Carolina § 41-31-60

Title 41LABOR AND EMPLOYMENT

Ch. 31CONTRIBUTIONS AND PAYMENTS TO THE UNEMPLOYMENT TRUST FUND

This text of South Carolina § 41-31-60 (Tax rate when delinquent report received; no reduction in tax rate class permitted when execution for unpaid tax is outstanding.) 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. § 41-31-60 (2026).

Text

(A)If on the computation date upon which an employer's tax rate is to be computed as provided in Section 41-31-40 there is a delinquent report, the tax class twenty rate must be assigned to the employer until the next computation date or until all outstanding tax reports have been filed.

(B)No employer is permitted to pay his unemployment compensation tax at a reduced tax rate class for any quarter when a tax execution issued in accordance with Section 41-31-390 with respect to delinquent unemployment compensation tax for a previous quarter is unpaid and outstanding against the employer. If on the computation date upon which an employer's tax rate is computed as provided in Section 41-31-40 there is an outstanding tax execution, the tax class twenty rate must be assigned to the employer

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(A) If on the computation date upon which an employer's tax rate is to be computed as provided in Section 41-31-40 there is a delinquent report, the tax class twenty rate must be assigned to the employer until the next computation date or until all outstanding tax reports have been filed. (B) No employer is permitted to pay his unemployment compensation tax at a reduced tax rate class for any quarter when a tax execution issued in accordance with Section 41-31-390 with respect to delinquent unemployment compensation tax for a previous quarter is unpaid and outstanding against the employer. If on the computation date upon which an employer's tax rate is computed as provided in Section 41-31-40 there is an outstanding tax execution, the tax class twenty rate must be assigned to the employer until the next computation date or until such time as all outstanding tax executions have been paid. An employer who has a department-approved installment payment agreement shall be permitted to pay its unemployment compensation tax at the annual rate as determined pursuant to Section 41-31-50. However, any such employer's tax rate shall immediately revert to the tax class twenty rate if the employer fails to make any one of the succeeding deferred payments or fails to submit any succeeding wage report and payment in a timely manner as required by the department-approved installment payment agreement.

Legislative History

HISTORY: 2010 Act No. 234, SECTION 1, eff January 1, 2011; 2011 Act No. 63, SECTION 5, eff June 14, 2011; 2022 Act No. 229 (S.1090), SECTION 2, eff June 17, 2022; 2024 Act No. 136 (H.3992), SECTION 1, eff May 13, 2024. Effect of Amendment The 2011 amendment rewrote the section. 2022 Act No. 229, SECTION 2, in (A), substituted "until the next computation date or until all outstanding tax reports have been filed" for "for the period to which the computation applies". 2024 Act No. 136, SECTION 1, in (B), inserted the third and fourth sentences.