§ 12-6-3910 Estimated tax payments form; due dates; treatment of excess where estimated payments or withholdings more than tax liability; waiver of penalties
§ 12-6-3920 Extension for filing and paying estimated taxes
§ 12-6-3930 Imposition of interest and penalties on National Guard and Reserve members activated as a result of Iraq conflict or war on terrorism
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Terms Used In South Carolina Code > Title 12 > Chapter 6 > Article 29 - Estimated Tax Payments

  • Clerk of court: An officer appointed by the court to work with the chief judge in overseeing the court's administration, especially to assist in managing the flow of cases through the court and to maintain court records.
  • individual: means a human being. See South Carolina Code 12-2-20
  • 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