§ 12-2-5 Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department
§ 12-2-10 “Department” defined
§ 12-2-15 “Department of Revenue and Taxation” to mean “Department of Revenue”
§ 12-2-20 “Person” and “Individual” defined
§ 12-2-25 Definitions pertaining to limited liability companies; single-member limited liability companies
§ 12-2-30 Repealed or amended act or code section remaining in force for limited purposes
§ 12-2-40 Contracts intended to evade payment of tax or in fraud of tax laws against public policy
§ 12-2-50 Governmental bonds, notes, and certificates of indebtedness tax exempt
§ 12-2-60 Extension of time to perform duties of county auditor, county treasurer and collector of delinquent taxes
§ 12-2-70 Unlawful conduct by county auditor or treasurer or member of county board of tax appeals
§ 12-2-75 Signatories to tax returns
§ 12-2-85 Taxpayer immune from late payments due to “Year 2000” related computer billing delays
§ 12-2-90 Fee-in-lieu of tax; collection and enforcement
§ 12-2-100 Tax credits; timeframe for use; refunds; allocation of credits
§ 12-2-110 Out-of-state business performing disaster or emergency-related work exempt from certain licensing and taxing requirements
§ 12-2-115 New jobs or investments not created; boundary clarification
§ 12-2-120 Tax liability or refunds; boundary clarification
§ 12-2-130 Authority to compromise taxes; boundary clarification
§ 12-2-140 Federal tax information; background checks
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Terms Used In South Carolina Code > Title 12 > Chapter 2 - General Provisions

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Decedent: A deceased person.
  • Executor: A male person named in a will to carry out the decedent
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Grantor: The person who establishes a trust and places property into it.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • individual: means a human being. See South Carolina Code 12-2-20
  • 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.
  • partnership: includes a limited liability company taxed for South Carolina income tax purposes as a partnership;

    (2) "partner" includes a member of a limited liability company taxed for South Carolina income tax purposes as a partnership;

    (3) "corporation" includes a limited liability company or professional or other association taxed for South Carolina income tax purposes as a corporation; and

    (4) "shareholder" includes a member of a limited liability company taxed for South Carolina income tax purposes as a corporation. See South Carolina Code 12-2-25
  • 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.
  • Statute: A law passed by a legislature.
  • Trustee: A person or institution holding and administering property in trust.
  • User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.