South Carolina § 12-60-430 Failure to make report or file return or filing frivolous return; proposed assessment.

South Carolina Statutes

§ 12-60-430 — Failure to make report or file return or filing frivolous return; proposed assessment.

South Carolina § 12-60-430

Title 12TAXATION

Ch. 60SOUTH CAROLINA REVENUE PROCEDURES ACT

This text of South Carolina § 12-60-430 (Failure to make report or file return or filing frivolous return; proposed assessment.) 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. § 12-60-430 (2026).

Text

(A)If a taxpayer fails or refuses to make a report or to file a return required by the provisions of this title or required to be filed with the department, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the taxes, including penalties and interest.

(B)If the department determines a return or report filed by a taxpayer is frivolous, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the tax, including penalties and interest.

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(A) If a taxpayer fails or refuses to make a report or to file a return required by the provisions of this title or required to be filed with the department, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the taxes, including penalties and interest. (B) If the department determines a return or report filed by a taxpayer is frivolous, the department may make an estimate of the tax liability from the best information available and issue a proposed assessment for the tax, including penalties and interest.

Legislative History

HISTORY: 1995 Act No. 60, SECTION 4A; 2003 Act No. 69, SECTION 3.DD, eff June 18, 2003; 2007 Act No. 110, SECTION 46, eff June 21, 2007; 2007 Act No. 116, SECTION 51, eff June 28, 2007, applicable for tax years beginning after 2007.