South Carolina Statutes

§ 12-8-1080 — Agreement between department and U.S. Secretary of Treasury regarding withholding.

South Carolina § 12-8-1080

JurisdictionSouth Carolina

Title 12TAXATION

Ch. 8INCOME TAX WITHHOLDING

This text of South Carolina § 12-8-1080 (Agreement between department and U.S. Secretary of Treasury regarding 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. § 12-8-1080 (2026).

Text

The department shall make an agreement with the Secretary of the Treasury of the United States with respect to withholding of income tax as provided by this section, pursuant to 5 U.S.C. Section 5517 and executive orders issued pursuant to that section.

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Related

5 U.S.C. § 5517

Legislative History

HISTORY: 1995 Act No. 76, SECTION 2. ARTICLE 13 Depositing and Filing Returns in Connection with Withholding

Nearby Sections

15

§ 12-8-10

§ 12-8-1010

Withholding exemptions and exemption certificates.

§ 12-8-1020

Change in exemptions; decrease.

§ 12-8-1030

Incorrect withholding exemption certificate; notification of department; determination of number of exemptions to be allowed; appeal by employee.

§ 12-8-1040

Waiver of withholding requirements.

§ 12-8-1050

Withholding on wages paid for period which is not payroll period; withholding on wages paid without regard to any period; withholding in miscellaneous payroll period.

§ 12-8-1060

Estimated quarterly payments by employer of withholding.

§ 12-8-1070

Manner of withholding and amount deducted and withheld determined according to rules or regulations of department.

§ 12-8-1080

Agreement between department and U.S. Secretary of Treasury regarding withholding.

§ 12-8-1510

Inapplicability of article's provisions to withholding.

§ 12-8-1520

Withholding agents' duties to deposit and pay withholdings.

§ 12-8-1530

Quarterly returns; agent to continue to file reports until certain events occur.

§ 12-8-1540

Agents shall furnish statements to taxpayers and department; contents.

§ 12-8-1550

Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.

§ 12-8-2010

Liability of agent failing to withhold or pay tax.

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Bluebook (online)

South Carolina § 12-8-1080, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/8/12-8-1080.