South Carolina Statutes
§ 12-8-1550 — Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.
(A)On or before the last day of January following the calendar year of the withholding, the following items must be filed with the department:
(1)the original copy of the statement required by Section 12-8-1540;
(2)a recapitulation and reconciliation of taxes withheld and paid in the form the department prescribes.
(B)A withholding agent may request in writing an extension of time for filing the information required under this section for a time not to exceed thirty days.
(C)Where essentially the same information required to be submitted by Section 12-8-1540 is required to be submitted to the Internal Revenue Service on magnetic media, the same method must be used for purposes of this section.
Free access — add to your briefcase to read the full text and ask questions with AI
South Carolina § 12-8-1550 (Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
HISTORY: 1995 Act No. 76, SECTION 2; 1997 Act No. 83, SECTION 3; 2016 Act No. 160 (H.4328), SECTION 2, eff April 21, 2016. Effect of Amendment 2016 Act No. 160, SECTION 2, in (A), substituted "January" for "February". ARTICLE 17 Enforcement and Administrative Provisions
Nearby Sections
15
§ 12-8-10
Definitions.§ 12-8-1020
Change in exemptions; decrease.§ 12-8-1040
Waiver of withholding requirements.