South Carolina Legislature


South Carolina Code of Laws
Title 12 - TAXATION

CHAPTER 2 - General Provisions
CHAPTER 3 - South Carolina Tax Realignment Commission
CHAPTER 4 - The South Carolina Department of Revenue
CHAPTER 6 - South Carolina Income Tax Act
CHAPTER 8 - Income Tax Withholding
CHAPTER 10 - Enterprise Zone Act of 1995
CHAPTER 11 - Income Tax on Banks
CHAPTER 13 - Income Tax on Building and Loan Associations
CHAPTER 14 - Economic Impact Zone Community Development Act of 1995
CHAPTER 15 - South Carolina Life Sciences Act
CHAPTER 16 - Estate Tax
CHAPTER 20 - Corporation License Fees
CHAPTER 21 - Stamp and Business License Tax
CHAPTER 22 - Coin-Operated Machines and Other Devices
CHAPTER 23 - License Taxes on Other Businesses
CHAPTER 24 - Deed Recording Fee
CHAPTER 28 - Motor Fuels Subject to User Fees
CHAPTER 33 - Alcoholic Beverages Taxes
CHAPTER 35 - The Simplified Sales and Use Tax Administration Act
CHAPTER 36 - South Carolina Sales and Use Tax Act
CHAPTER 37 - Assessment of Property Taxes
CHAPTER 39 - County Auditors
CHAPTER 43 - County Equalization and Reassessment
CHAPTER 44 - Fee in Lieu of Tax Simplification Act
CHAPTER 45 - County Treasurers and Collection of Taxes
CHAPTER 49 - Enforced Collection of Taxes Generally
CHAPTER 51 - Alternate Procedure for Collection of Property Taxes
CHAPTER 53 - Tax Collection by Department of Revenue
CHAPTER 54 - Uniform Method of Collection and Enforcement of Taxes Levied and Assessed by South Carolina Department of Revenue
CHAPTER 55 - Overdue Tax Debt Collection Act
CHAPTER 56 - Setoff Debt Collection Act
CHAPTER 57 - Uniform Federal Tax Lien Registration Act
CHAPTER 58 - South Carolina Taxpayers' Bill of Rights
CHAPTER 59 - Forfeited Lands
CHAPTER 60 - South Carolina Revenue Procedures Act
CHAPTER 61 - Suits to Clear Tax Titles
CHAPTER 62 - South Carolina Motion Picture Incentive Act
CHAPTER 63 - Energy Freedom and Rural Development Act
CHAPTER 65 - South Carolina Textiles Communities Revitalization Act
CHAPTER 67 - South Carolina Abandoned Buildings Revitalization Act
CHAPTER 69 - Motorsports Entertainment Complex Investment



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