S.C. Code § 12-6-5530

Current through 2024 Act No. 225.

Section 12-6-5530 - Income taxes payable by check; taxpayer liable for tax and penalties when check dishonored by bank

Income taxes may be paid with an uncertified check, but if a check is not paid by the bank on which it is drawn, the taxpayer remains liable for the payment of the tax and for all legal penalties as if the check had not been tendered.

S.C. Code § 12-6-5530

1995 Act No. 76, Section 1.