South Carolina Statutes
§ 12-8-1040 — Waiver of withholding requirements.
An employee may request waiver of the withholding requirements in Section 12-8-520 if the employee files a withholding exemption certificate annually on or before January 1 and certifies that he:
(1)incurred no liability for income tax imposed under Chapter 6 of Title 12 in the previous taxable year; and (2) anticipates no income tax liability for the current year.
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South Carolina § 12-8-1040 (Waiver of withholding requirements.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1995 Act No. 76, SECTION 2.
Nearby Sections
15
§ 12-8-10
Definitions.§ 12-8-1020
Change in exemptions; decrease.§ 12-8-1040
Waiver of withholding requirements.