South Carolina Legislature


1976 South Carolina Code of Laws
Unannotated
Updated through the end of the 2000 Session
Title 12 - Taxation

CHAPTER 1 - GENERAL PROVISIONS [RESERVED] HTML Word
CHAPTER 2 - GENERAL PROVISIONS HTML Word
CHAPTER 3 - SOUTH CAROLINA TAX COMMISSION [RESERVED] HTML Word
CHAPTER 4 - THE SOUTH CAROLINA TAX COMMISSION HTML Word
CHAPTER 5 - TAX BOARD OF REVIEW [RESERVED] HTML Word
CHAPTER 6 - SOUTH CAROLINA INCOME TAX ACT HTML Word
CHAPTER 7 - INCOME TAX ACT OF 1926 [RESERVED] HTML Word
CHAPTER 8 - INCOME TAX WITHHOLDING HTML Word
CHAPTER 9 - WITHHOLDING OF INCOME TAX [RESERVED] HTML Word
CHAPTER 10 - ENTERPRISE ZONE ACT OF 1995 HTML Word
CHAPTER 11 - INCOME TAX ON BANKS HTML Word
CHAPTER 13 - INCOME TAX ON BUILDING AND LOAN ASSOCIATIONS HTML Word
CHAPTER 14 - ECONOMIC IMPACT ZONE COMMUNITY DEVELOPMENT ACT OF 1995 HTML Word
CHAPTER 15 - ESTATE TAX [RESERVED] HTML Word
CHAPTER 16 - ESTATE TAX HTML Word
CHAPTER 17 - GIFT TAX [RESERVED] HTML Word
CHAPTER 19 - LICENSE TEES OF CORPORATIONS [RESERVED] HTML Word
CHAPTER 20 - CORPORATION LICENSE FEES HTML Word
CHAPTER 21 - STAMP AND BUSINESS LICENSE TAX HTML Word
CHAPTER 22 - COIN-OPERATED MACHINES AND OTHER DEVICES HTML Word
CHAPTER 23 - LICENSE TAXES ON OTHER BUSINESSES HTML Word
CHAPTER 24 - DEED RECORDING FEE HTML Word
CHAPTER 25 - COUNTY TAX ON CONVEYANCES [RESERVED] HTML Word
CHAPTER 27 - GASOLINE TAXES HTML Word
CHAPTER 28 - TAX ON MOTOR FUELS HTML Word
CHAPTER 29 - TAX ON MOTOR FUELS OTHER THAN GASOLINE HTML Word
CHAPTER 31 - ROAD TAX ON MOTOR CARRIERS HTML Word
CHAPTER 33 - ALCOHOLIC BEVERAGES TAXES HTML Word
CHAPTER 35 - RETAIL LICENSES, SALES AND USE TAXES [RESERVED] HTML Word
CHAPTER 36 - THE SOUTH CAROLINA SALES AND USE TAX ACT HTML Word
CHAPTER 37 - ASSESSMENT OF PROPERTY TAXES HTML Word
CHAPTER 39 - COUNTY AUDITORS HTML Word
CHAPTER 41 - LOCAL BOARDS OF ACCESSORS [RESERVED] HTML Word
CHAPTER 43 - COUNTY EQUALIZATION AND REASSESSMENT HTML Word
CHAPTER 44 - FEE IN LIEU OF TAX SIMPLIFICATION ACT HTML Word
CHAPTER 45 - COUNTY TREASURERS AND COLLECTION OF TAXES HTML Word
CHAPTER 47 - ERRONEOUS ASSESSMENTS AND PAYMENTS [RESERVED] HTML Word
CHAPTER 49 - ENFORCED COLLECTION OF TAXES GENERALLY HTML Word
CHAPTER 51 - ALTERNATE PROCEDURE FOR COLLECTION OF PROPERTY TAXES HTML Word
CHAPTER 53 - TAX COLLECTION BY STATE TAX COMMISSION HTML Word
CHAPTER 54 - UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA TAX COMMISSION HTML Word
CHAPTER 55 - TAX COLLECTION BY STATE BUDGET AND CONTROL BOARD [RESERVED] HTML Word
CHAPTER 56 - SETOFF DEBT COLLECTION ACT HTML Word
CHAPTER 57 - UNIFORM FEDERAL TAX LIEN REGISTRATION ACT HTML Word
CHAPTER 58 - SOUTH CAROLINA TAXPAYERS' BILL OF RIGHTS HTML Word
CHAPTER 59 - FORFEITED LANDS HTML Word
CHAPTER 60 - THE SOUTH CAROLINA REVENUE PROCEDURES ACT HTML Word
CHAPTER 61 - SUITS TO CLEAR TAX TITLES HTML Word



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