South Carolina § 12-37-1610 Returns of railroad companies to Department of Revenue.

South Carolina Statutes

§ 12-37-1610 — Returns of railroad companies to Department of Revenue.

South Carolina § 12-37-1610

Title 12TAXATION

Ch. 37ASSESSMENT OF PROPERTY TAXES

This text of South Carolina § 12-37-1610 (Returns of railroad companies to Department of Revenue.) 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. § 12-37-1610 (2026).

Text

The President or designated agent of every railroad company, whose track or roadbed, or any part thereof, is located in this State, shall annually, on or before the fifteenth day of the fourth month, following the close of the company's accounting period, file a return to the South Carolina Department of Revenue, under oath, on forms prescribed by the department. Such company shall also file a duplicate copy of the annual report to the Interstate Commerce Commission of the United States Government or a duplicate copy of the annual report required by the South Carolina Public Service Commission and any other report the Department of Revenue may require that shall accurately detail all real and personal property of the company within and without this State.

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The President or designated agent of every railroad company, whose track or roadbed, or any part thereof, is located in this State, shall annually, on or before the fifteenth day of the fourth month, following the close of the company's accounting period, file a return to the South Carolina Department of Revenue, under oath, on forms prescribed by the department. Such company shall also file a duplicate copy of the annual report to the Interstate Commerce Commission of the United States Government or a duplicate copy of the annual report required by the South Carolina Public Service Commission and any other report the Department of Revenue may require that shall accurately detail all real and personal property of the company within and without this State.

Legislative History

HISTORY: 1962 Code SECTION 65-1671; 1952 Code SECTION 65-1671; 1942 Code SECTION 2636; 1932 Code SECTION 2636; Civ. C. '22 SECTION 373; Civ. C. '12 SECTION 306; Civ. C. '02 SECTION 277; G. S. 180; R. S. 234; 1881 (17) 993; 1915 (29) 125; 1926 (34) 981; 1976 Act No. 709, Part II, SECTION 10; 1982 Act No. 433, SECTION 1; 1993 Act No. 181, SECTION 208.