South Carolina Statutes
§ 12-37-975 — Filing of amended return.
South Carolina § 12-37-975
This text of South Carolina § 12-37-975 (Filing of amended return.) 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. § 12-37-975 (2026).
Text
The Department of Revenue may permit any person to substitute an amended return for the original return up to the last day prescribed for filing the return, including any extension of time granted by the department. The department in its discretion may accept or reject an amended return filed after the time prescribed for filing the return. An amended return may not operate to start or extend the limitation period for assessment and collection of taxes.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
HISTORY: 1986 Act No. 303, SECTION 1; 1993 Act No. 181, SECTION 203. ARTICLE 7 Personal Property in Transit
Nearby Sections
15
§ 12-37-10
Definitions.§ 12-37-100
Assessor shall endorse deeds.§ 12-37-1130
Penalties for false statements.§ 12-37-120
Rounding of assessed value of property.§ 12-37-1310
"Manufacturer" defined.§ 12-37-135
Countywide business registration; fee.§ 12-37-150
Tax rebate; boundary clarification.§ 12-37-155
Lien date; boundary clarification.Cite This Page — Counsel Stack
Bluebook (online)
South Carolina § 12-37-975, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/37/12-37-975.