South Carolina Statutes

§ 12-8-510 — Parties subject to withholding laws.

South Carolina § 12-8-510

JurisdictionSouth Carolina

Title 12TAXATION

Ch. 8INCOME TAX WITHHOLDING

This text of South Carolina § 12-8-510 (Parties subject to withholding laws.) 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. § 12-8-510 (2026).

Text

A person located, doing business, or having gross income in this State and an employer having an employee earning income within this State are subject to the withholding laws provided in this chapter.

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Legislative History

HISTORY: 1995 Act No. 76, SECTION 2.

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 § 12-8-510, Counsel Stack Legal Research, https://law.counselstack.com/statute/sc/8/12-8-510.