Payment of tax due upon filing return; effect of extension; requirement of making estimated tax payment.

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. South Carolina Income Tax Act
  5. Payment of tax due upon filing return; effect of extension; requirement of making estimated tax payment.

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When an income tax return is required under this chapter, the taxpayer shall pay the tax due with the return to the department at the time for filing the return determined without regard to any extensions of time for the filing. Nothing in this section eliminates the requirement for making estimated tax payments as provided in Article 29 of this chapter.

HISTORY: 1995 Act No. 76, Section 1.


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