South Carolina § 12-8-1060 Estimated quarterly payments by employer of withholding.

South Carolina Statutes

§ 12-8-1060 — Estimated quarterly payments by employer of withholding.

South Carolina § 12-8-1060

Title 12TAXATION

Ch. 8INCOME TAX WITHHOLDING

This text of South Carolina § 12-8-1060 (Estimated quarterly payments by employer of withholding.) 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. § 12-8-1060 (2026).

Text

The department may authorize employers to:

(1)estimate the wages that are paid to an employee in a quarter of the calendar year;

(2)determine the amount to be withheld on each payment of wages during the quarter as if the appropriate average of the estimated wages is the actual wages paid; and (3) withhold on a payment of the employee's wages during the quarter the amount necessary to adjust the estimated amount withheld to the actual amount required to be withheld during the quarter as if the payroll period of the employee was quarterly.

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The department may authorize employers to: (1) estimate the wages that are paid to an employee in a quarter of the calendar year; (2) determine the amount to be withheld on each payment of wages during the quarter as if the appropriate average of the estimated wages is the actual wages paid; and (3) withhold on a payment of the employee's wages during the quarter the amount necessary to adjust the estimated amount withheld to the actual amount required to be withheld during the quarter as if the payroll period of the employee was quarterly.