S.C. Code § 12-20-130

Current through 2024 Act No. 225.

Section 12-20-130 - Forms for reports; effect of failure to receive or secure form

The department shall prepare blank forms for the initial annual report. For subsequent reports the department shall combine the corporate income tax return and the annual report into one form. Failure to receive or secure the form does not relieve a taxpayer from the obligation of making the return or report at the time required.

S.C. Code § 12-20-130

1995 Act No. 76, Section 3.