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Bill Number: 3366 Ratification Number: 360 Act Number 345 Introducing Body: House Subject: Income tax returns
(A345, R360, H3366)
AN ACT TO AMEND SECTION 12-7-1640, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO THE REQUIREMENTS FOR FILING STATE INCOME TAX RETURNS, SO AS TO DELETE REQUIREMENTS RELATING TO TENTATIVE RETURNS AND PARTIAL PAYMENTS.
Be it enacted by the General Assembly of the State of South Carolina:
Income tax returns
SECTION 1. Section 12-7-1640 of the 1976 Code is amended to read:
"Section 12-7-1640. Returns must be in the form as the commission may prescribe and must be filed with the commission on or before the fifteenth day of the fourth month next after the preceding income year, except returns of corporations, which shall file returns on or before the fifteenth day of the third month next after the preceding income year. Returns of information provided for by Section 12-7-1590 must be filed before March fifteenth of each year and shall set forth the information required by Section 12-7-1590 for the calendar year next preceding. Returns required to be filed by organizations exempt under Internal Revenue Code Section 501 must be filed in accordance with Internal Revenue Code Section 6033."
SECTION 2. This act takes effect upon approval by the Governor.