South Carolina § 12-6-4970 Time to file returns.

South Carolina Statutes

§ 12-6-4970 — Time to file returns.

South Carolina § 12-6-4970

Title 12TAXATION

Ch. 6SOUTH CAROLINA INCOME TAX ACT

This text of South Carolina § 12-6-4970 (Time to file returns.) 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. § 12-6-4970 (2026).

Text

(A)Returns of taxpayers, except as otherwise provided, must be filed on or before the fifteenth day of the fourth month following the taxable year.

(B)(1) Returns of "S" corporations and partnerships must be filed on or before the fifteenth day of the third month following the taxable year.

(2)Returns for foreign corporations that do not maintain an office or place of business in the United States must be filed on or before the fifteenth day of the sixth month following the taxable year.

(C)Returns of organizations exempt under Internal Revenue Code Section 501 reporting unrelated business income pursuant to Section 12-6-4910(8), must be filed on or before the fifteenth day of the fifth month following the taxable year.

(D)Information returns provided in Section 12-6-4950 must be filed

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(A) Returns of taxpayers, except as otherwise provided, must be filed on or before the fifteenth day of the fourth month following the taxable year. (B)(1) Returns of "S" corporations and partnerships must be filed on or before the fifteenth day of the third month following the taxable year. (2) Returns for foreign corporations that do not maintain an office or place of business in the United States must be filed on or before the fifteenth day of the sixth month following the taxable year. (C) Returns of organizations exempt under Internal Revenue Code Section 501 reporting unrelated business income pursuant to Section 12-6-4910(8), must be filed on or before the fifteenth day of the fifth month following the taxable year. (D) Information returns provided in Section 12-6-4950 must be filed on or before March 15 of each year. (E) Returns filed electronically have the same due dates as provided in this section.

Legislative History

HISTORY: 1995 Act No. 76, SECTION 1; 1998 Act No. 432, SECTION 5; 2016 Act No. 160 (H.4328), SECTION 4.A, eff April 21, 2016. Editor's Note 2016 Act No. 160, SECTION 4.E, provides as follows: "E. This SECTION takes effect upon approval by the Governor and first applies to tax years beginning after 2015." Effect of Amendment 2016 Act No. 160, SECTION 4.A, in (B), added the paragraph identifiers, and in (1), substituted "'S' corporations and partnerships" for "corporations".