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

  1. Law
  2. South Carolina Code of Laws
  3. Taxation
  4. Income Tax Withholding
  5. Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns.

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For purposes of Chapter 54, the quarterly return required under Section 12-8-1530, the annual reconciliation required under Section 12-8-1550, and the form required to be filed in connection with withholding under Section 12-8-580 are considered returns.

HISTORY: 1995 Act No. 76, Section 2.


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