Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue

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  2. South Carolina Code of Laws
  3. Taxation
  4. Uniform Method Of Collection And Enforcement Of Taxes Levied And Assessed By South Carolina Department Of Revenue

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Section
12-54-10

Definitions.

Section
12-54-15

Tax and all increases, interest, and penalties on tax are personal debt from person liable to pay.

Section
12-54-17

Action by Attorney General to recover taxes, penalties, and interest.

Section
12-54-25

Interest due on late taxes; applicable interest rate.

Section
12-54-42

Penalties for an employer for failure to furnish or file withholding statement; separate violation.

Section
12-54-43

Civil penalties and damages applicable to every tax or revenue law requiring return or statement filing with department.

Section
12-54-44

Criminal penalties applicable to every tax or revenue law requiring return or statement filing with department.

Section
12-54-46

Exemption certificate violations; penalties; exception.

Section
12-54-47

Failure of tax preparer to include own taxpayer identification number; penalty; waiver of penalty if information submitted.

Section
12-54-50

Penalty for checks returned to department on account of insufficient funds.

Section
12-54-55

Interest on underpayment of declaration of estimated tax.

Section
12-54-70

Extension of time for filing returns or paying tax; tentative return and payment of tentative liability.

Section
12-54-75

Electronic collection of revenues.

Section
12-54-85

Time limitation for assessment of taxes or fees; exceptions.

Section
12-54-87

Timely filing discount.

Section
12-54-90

Revocation of license to do business for failure to comply with law.

Section
12-54-100

Authority of department to conduct examination or investigation.

Section
12-54-110

Power of department to summon taxpayer or other person; remedy for failure to comply with summons.

Section
12-54-120

Tax lien; property subject to seizure, levy, and sale; effective period; effect on other liens and remedies.

Section
12-54-122

Notice of lien required; exemptions from validity of lien; priority of other liens or security interests; filing of notice; due diligence as factor determining notice or knowledge; subrogation of rights.

Section
12-54-123

Surrender of property upon which levy has been made; liability to taxpayer.

Section
12-54-124

Transfer of business assets; tax liens; suspension of business license; certificate of compliance.

Section
12-54-125

Withdrawal of warrants of distraint.

Section
12-54-126

Return of licenses.

Section
12-54-127

Transfer of personal or real property; liability for tax; lien; inapplicability of provisions to certain transfers.

Section
12-54-130

Service upon taxpayer's employer of notice to withhold compensation; withholding by employer.

Section
12-54-135

Notice of failure to withhold or remit sum due; liability of person failing to withhold or remit; issuance of warrant for collection of sum due; no right of action by person against employer for compliance with section.

Section
12-54-138

Recovery of duplicate refund.

Section
12-54-155

Substantial underpayment of tax or substantial valuation misstatement.

Section
12-54-160

Waiver, dismissal or reduction of penalties.

Section
12-54-170

Deposit and distribution of funds collected as penalties and interest.

Section
12-54-180

Manner of collection of penalties and interest.

Section
12-54-190

Precedence of this chapter over other statutes.

Section
12-54-195

Penalty if responsible person fails to remit sales tax to Department of Revenue.

Section
12-54-196

Collection of excessive tax by retailer; refunds; penalty; defenses.

Section
12-54-200

Requirement of bond securing payment of taxes, penalties, and interest.

Section
12-54-210

Requirements as to keeping of books and records, making of statements and returns, and compliance with department regulations; penalties.

Section
12-54-220

Furnishing of tax returns or information to other states or to Internal Revenue Service.

Section
12-54-225

Authority of department to enter into agreements with other states for mutual exchange of tax information.

Section
12-54-227

Out-of-state collections.

Section
12-54-230

Access to Employer's Quarterly Report.

Section
12-54-240

Disclosure of records of and reports and returns filed with Department of Revenue by employees and agents of department and state auditor's office prohibited; penalties.

Section
12-54-250

Authority of Department of Revenue to require payment with immediately available funds debts of $15,000 or more; interest and penalties.

Section
12-54-260

Setoff for delinquent taxes.

Section
12-54-265

Information on debtor named in warrant for distraint.

Section
12-54-270

Returned refund check as unclaimed property.