South Carolina Statutes
§ 12-6-3930 — Imposition of interest and penalties on National Guard and Reserve members activated as a result of Iraq conflict or war on terrorism.
No interest, penalties, or other sanctions may be imposed on the active duty income of members of the National Guard and Reserves activated as a result of the conflict in Iraq and the war on terrorism with regard to underpayment of state estimated individual income tax payments of the active duty income if the federal government is unable to withhold state income taxes due on such pay.
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South Carolina § 12-6-3930 (Imposition of interest and penalties on National Guard and Reserve members activated as a result of Iraq conflict or war on terrorism.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 2008 Act No. 353, SECTION 2, Pt 21G, eff July 1, 2009. ARTICLE 33 Tax Years, Accounting Methods, and "S" Corporation Elections
Nearby Sections
15
§ 12-6-10
Short title.§ 12-6-1110
Modifications of gross, adjusted gross, and taxable income calculated under Internal Revenue Code.§ 12-6-1120
Gross income; computation; modifications.§ 12-6-1130
Taxable income; computation; modifications.§ 12-6-1140
Deductions from individual taxable income.§ 12-6-1160
Dependent deduction for resident individual.§ 12-6-1170
Retirement income deduction from taxable income for individual; Section 12-6-1171 deduction.§ 12-6-1200
Exclusion from taxable income of amounts excluded from federal income tax by United States treaty.§ 12-6-1220
Individual Development Account.§ 12-6-1610
Definitions.