South Carolina § 12-36-2580 Special authorization to pay tax quarterly.

South Carolina Statutes

§ 12-36-2580 — Special authorization to pay tax quarterly.

South Carolina § 12-36-2580

Title 12TAXATION

Ch. 36SOUTH CAROLINA SALES AND USE TAX ACT

This text of South Carolina § 12-36-2580 (Special authorization to pay tax quarterly.) 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. § 12-36-2580 (2026).

Text

When the total tax for which any person is liable under this chapter does not exceed one hundred dollars for any month, a quarterly return and remittance, instead of a monthly return, may be made on or before the twentieth day of the month following the end of the quarter for which the tax is due, when specifically authorized by the department and under rules and regulations prescribed or promulgated by the department.

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When the total tax for which any person is liable under this chapter does not exceed one hundred dollars for any month, a quarterly return and remittance, instead of a monthly return, may be made on or before the twentieth day of the month following the end of the quarter for which the tax is due, when specifically authorized by the department and under rules and regulations prescribed or promulgated by the department.