South Carolina Code 12-20-130. Forms for reports; effect of failure to receive or secure form
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In South Carolina Code 12-20-130
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
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.