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us-sc/statute/title-12/chapter-6 — South Carolina Income Tax Act · Axiom

Axiom
South Carolina
Statutes
Title 12

South Carolina Income Tax Act

Tax credit for effluent toxicity testing
Credit for milk producer; promulgation of regulations
Credit for ethanol and biodiesel facilities
Credit for property used for distribution or dispensing renewable fuel
Purchase and installation of equipment to produce energy from biomass resources
Fire sprinkler system tax credits
Income tax credits; hydrogen research contributions
Biodiesel expenditures tax credit
Earned income tax credit
Tax credit for costs of retrofitting to make residence more hurricane resistant
Credit for sales tax paid on purchases of tangible personal property to retrofit residence
Credit for excess premium paid for property and casualty insurance
Alternative fuel property income tax credit
Income tax credit for taxpayers that hire formerly incarcerated individuals; eligibility; regulations; definitions
Income tax credit for taxpayers that hire veterans; eligibility; regulations; definitions
Nonrefundable tax credit for processing donated deer for charitable distribution
Repealed
Repealed
Credit for preventative maintenance
Educational Credit for Exceptional Needs Children's Fund
South Carolina housing tax credit
Income tax credit for service as a preceptor
Recreational trail easement income tax credit
Short line railroad tax credits
Estimated tax payments form; due dates; treatment of excess where estimated payments or withholdings more than tax liability; waiver of penalties
Extension for filing and paying estimated taxes
Imposition of interest and penalties on National Guard and Reserve members activated as a result of Iraq conflict or war on terrorism
Taxable years
Method of accounting
"S" corporation elections
Persons, corporations, and other entities required to make tax returns
Interstate motor carrier required to file return
Tax return of estate or trust; by whom to be made
Trust institutions maintaining common trust fund must make tax return; contents
Information returns
Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form
Time to file returns
Extension of time for filing return
Payment of tax due upon filing return; effect of extension; requirement of making estimated tax payment
Filing of separate or joint federal returns by husband and wife; same status required on state return; nonresidents; where no federal return filed
Release of claim to personal exemption by custodial parent
Authorized filing of consolidated corporate income tax return; terms and conditions
Composite returns for partnership or "S" corporation
Tax preparer's taxpayer identification number
Voluntary contribution to certain funds may be designated on return; reporting of contributions annually by department
Rounding to nearest whole dollar on tax returns
Certificate of compliance as prima facie evidence
Notification to domestic or foreign corporation of failure to file return; penalty upon continued failure to comply
Income taxes payable by check; taxpayer liable for tax and penalties when check dishonored by bank
Copies of returns; verification of information on returns
State income tax refund as belonging to surviving spouse
Authority to make expenditures
Failure to do an act deemed committed in person's county of residence
Donative intent; requirements; determining factors
Timber deeds as real property conveyances
Residency of individuals and businesses; boundary clarification