South Carolina Statutes

§ 12-6-4960 — Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form.

South Carolina § 12-6-4960
JurisdictionSouth Carolina
Title 12TAXATION
Ch. 6SOUTH CAROLINA INCOME TAX ACT

This text of South Carolina § 12-6-4960 (Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form.) 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. § 12-6-4960 (2026).

Text

Returns must be in a form prescribed by the department. The department shall prepare blank forms for the returns to be furnished upon request. Failure to receive or secure the form does not relieve a taxpayer from the obligation to make a return.

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Legislative History

HISTORY: 1995 Act No. 76, SECTION 1.

Nearby Sections

15
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Bluebook (online)
South Carolina § 12-6-4960, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/6/12-6-4960.