South Carolina Code > Title 12 South Carolina Code > Title 12 – Taxation Current as of: 2023 | Check for updates | Other versions 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 Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Ask a question, get an answer ASAP!