§ 12-6-5510 Certificate of compliance as prima facie evidence
§ 12-6-5520 Notification to domestic or foreign corporation of failure to file return; penalty upon continued failure to comply
§ 12-6-5530 Income taxes payable by check; taxpayer liable for tax and penalties when check dishonored by bank
§ 12-6-5540 Copies of returns; verification of information on returns
§ 12-6-5550 State income tax refund as belonging to surviving spouse
§ 12-6-5570 Authority to make expenditures
§ 12-6-5580 Failure to do an act deemed committed in person’s county of residence
§ 12-6-5590 Donative intent; requirements; determining factors
§ 12-6-5595 Timber deeds as real property conveyances
§ 12-6-5600 Residency of individuals and businesses; boundary clarification
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Terms Used In South Carolina Code > Title 12 > Chapter 6 > Article 41 - Miscellaneous Provisions

  • Acquittal:
    1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
    2. A verdict of "not guilty."
     
  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Business: includes trade, profession, occupation, or employment. See South Carolina Code 12-6-30
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Donor: The person who makes a gift.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • individual: means a human being. See South Carolina Code 12-2-20
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Oath: A promise to tell the truth.
  • person: includes any individual, trust, estate, partnership, receiver, association, company, limited liability company, corporation, or other entity or group; and

    (2) "individual" means a human being. See South Carolina Code 12-2-20
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Recess: A temporary interruption of the legislative business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Taxpayer: includes an individual, trust, estate, partnership, association, company, corporation, or any other entity subject to the tax imposed by this chapter or required to file a return. See South Carolina Code 12-6-30