PocketLaw | South Carolina Code Of Laws | Corporation License Fees

Corporation License Fees

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Section
12-20-10

Definitions.

Section
12-20-20

Corporations to file annual reports; time of filing; extension of time for filing annual report.

Section
12-20-30

Form and contents of annual report; public inspection.

Section
12-20-40

Initial annual report and minimum license fee to be filed with initial articles of incorporation or application for certificate of authority.

Section
12-20-50

Imposition of license tax on corporations generally; rate; minimum tax; time payable; reduction by holding company of paid-in capital surplus.

Section
12-20-60

Proration of tax where business is conducted partly outside the State; minimum license fee may not be apportioned.

Section
12-20-70

License tax where combined return is filed; applicability of minimum license fee.

Section
12-20-80

Prorated license fee.

Section
12-20-90

License fee for bank holding, insurance holding, or savings and loan holding company; definitions.

Section
12-20-100

License tax on utilities and electric cooperatives; tax based on value of property; additional tax based on gross receipts; payment; consolidated or combined return; minimum license fee.

Section
12-20-105

Tax credits.

Section
12-20-110

Chapter provisions inapplicable to certain organizations, companies and associations.

Section
12-20-120

Annual report to be signed by person authorized to make report.

Section
12-20-130

Forms for reports; effect of failure to receive or secure form.

Section
12-20-140

Department's receipt constitutes certificate of compliance and license.

Section
12-20-150

Department to administer provisions of chapter; rules and regulations.

Section
12-20-160

Corporate license fee deemed to be tax.

Section
12-20-170

Amounts collected under chapter to be deposited to credit of State Treasurer.

Section
12-20-175

Reduction of license fees due to tax credits.