PocketLaw | South Carolina Code Of Laws

Withholding on cash prizes or winnings; noncash prizes; exception for spectator sporting events where admission charged.

Section
12-8-540

Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption.

Section
12-8-550

Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption.

Section
12-8-560

Partial or total exemptions of classes of transactions; exemption for portion of transaction not taxable in State; waiver of withholding if compliance guaranteed and certain items given to department.

Section
12-8-570

Withholding by trust or estate from distribution to nonresident beneficiary; exemptions.

Section
12-8-580

Withholding by buyer of real property or associated tangible personal property from nonresident seller.

Section
12-8-590

Tax withholding on distributions to nonresidential shareholders of "S" corporations and nonresident partners; returns.

Section
12-8-595

Withholding on wages paid to individual failing to provide taxpayer identification number or social security number; penalties against withholding agents.

Section
12-8-600

Withholding from any type of payment included in state gross income not specified in chapter; agreement by payee and payor; properly executed withholding exemption certificate deemed request for withholding.

Section
12-8-1010

Withholding exemptions and exemption certificates.

Section
12-8-1020

Change in exemptions; decrease.

Section
12-8-1030

Incorrect withholding exemption certificate; notification of department; determination of number of exemptions to be allowed; appeal by employee.

Section
12-8-1040

Waiver of withholding requirements.

Section
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.

Section
12-8-1060

Estimated quarterly payments by employer of withholding.

Section
12-8-1070

Manner of withholding and amount deducted and withheld determined according to rules or regulations of department.

Section
12-8-1080

Agreement between department and U.S. Secretary of Treasury regarding withholding.

Section
12-8-1510

Inapplicability of article's provisions to withholding.

Section
12-8-1520

Withholding agents' duties to deposit and pay withholdings.

Section
12-8-1530

Quarterly returns; agent to continue to file reports until certain events occur.

Section
12-8-1540

Agents shall furnish statements to taxpayers and department; contents.

Section
12-8-1550

Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.

Section
12-8-2010

Liability of agent failing to withhold or pay tax.

Section
12-8-2020

Refund of credit for overpayment.

Section
12-8-2030

Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien.

Section
12-8-2040

Income Tax Withholding

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Definitions.

Parties subject to withholding laws.

Incomes subject to withholding and amounts to be withheld.

Withholding on cash prizes or winnings; noncash prizes; exception for spectator sporting events where admission charged.

Withholding for rent or royalty payments to nonresident; exemptions; revocation of exemption.

Withholding for nonresident temporarily conducting business or performing personal services; exemption; revocation of exemption.

Partial or total exemptions of classes of transactions; exemption for portion of transaction not taxable in State; waiver of withholding if compliance guaranteed and certain items given to department.

Withholding by trust or estate from distribution to nonresident beneficiary; exemptions.

Withholding by buyer of real property or associated tangible personal property from nonresident seller.

Tax withholding on distributions to nonresidential shareholders of "S" corporations and nonresident partners; returns.

Withholding on wages paid to individual failing to provide taxpayer identification number or social security number; penalties against withholding agents.

Withholding from any type of payment included in state gross income not specified in chapter; agreement by payee and payor; properly executed withholding exemption certificate deemed request for withholding.

Withholding exemptions and exemption certificates.

Change in exemptions; decrease.

Incorrect withholding exemption certificate; notification of department; determination of number of exemptions to be allowed; appeal by employee.

Waiver of withholding requirements.

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.

Estimated quarterly payments by employer of withholding.

Manner of withholding and amount deducted and withheld determined according to rules or regulations of department.

Agreement between department and U.S. Secretary of Treasury regarding withholding.

Inapplicability of article's provisions to withholding.

Withholding agents' duties to deposit and pay withholdings.

Quarterly returns; agent to continue to file reports until certain events occur.

Agents shall furnish statements to taxpayers and department; contents.

Due date for statements filed with department; recapitulation and reconciliation statement; request for filing extension.

Liability of agent failing to withhold or pay tax.

Refund of credit for overpayment.

Amount withheld held in trust for State; lien on property of agent for amount withheld; recording of lien.

Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns.