South Carolina Code 12-37-2120. Filing of report required
Current as of: 2023 | Check for updates
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Terms Used In South Carolina Code 12-37-2120
- Department: means the South Carolina Department of Revenue. See South Carolina Code 12-37-2110
- 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
Every person whose private cars are operated upon the railroads in this State at any time during a calendar year shall file with the department on or before April 15, a report setting forth specifically the information prescribed by the department to enable it to make the assessment required by this article.