Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. South Carolina Income Tax Act
  5. Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form.

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Returns must be in a form prescribed by the department. The department shall prepare blank forms for the returns to be furnished upon request. Failure to receive or secure the form does not relieve a taxpayer from the obligation to make a return.

HISTORY: 1995 Act No. 76, Section 1.


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