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Code of Laws Title/Chapter List
Code of Laws
Title 12 - Taxation
CHAPTER 1 - [RESERVED]
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CHAPTER 2 - GENERAL PROVISIONS
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CHAPTER 3 - [RESERVED]
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CHAPTER 4 - THE SOUTH CAROLINA DEPARTMENT OF REVENUE
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CHAPTER 5 - [RESERVED]
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CHAPTER 6 - SOUTH CAROLINA INCOME TAX ACT
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CHAPTER 7 - [RESERVED]
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CHAPTER 8 - INCOME TAX WITHHOLDING
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CHAPTER 9 - [RESERVED]
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CHAPTER 10 - ENTERPRISE ZONE ACT OF 1995
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CHAPTER 11 - INCOME TAX ON BANKS
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CHAPTER 13 - INCOME TAX ON BUILDING AND LOAN ASSOCIATIONS
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CHAPTER 14 - ECONOMIC IMPACT ZONE COMMUNITY DEVELOPMENT ACT OF 1995
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CHAPTER 15 - SOUTH CAROLINA LIFE SCIENCES ACT
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CHAPTER 16 - ESTATE TAX
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CHAPTER 17 - [RESERVED]
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CHAPTER 19 - [RESERVED]
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CHAPTER 20 - CORPORATION LICENSE FEES
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CHAPTER 21 - STAMP AND BUSINESS LICENSE TAX
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CHAPTER 22 - COIN-OPERATED MACHINES AND OTHER DEVICES
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CHAPTER 23 - LICENSE TAXES ON OTHER BUSINESSES
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CHAPTER 24 - DEED RECORDING FEE
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CHAPTER 25 - [RESERVED]
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CHAPTER 27 - GASOLINE TAXES [REPEALED]
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CHAPTER 28 - MOTOR FUELS SUBJECT TO USER FEES
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CHAPTER 29 - TAX ON MOTOR FUELS OTHER THAN GASOLINE [REPEALED]
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CHAPTER 31 - [RESERVED]
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CHAPTER 33 - ALCOHOLIC BEVERAGES TAXES
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CHAPTER 35 - THE SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
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CHAPTER 36 - THE SOUTH CAROLINA SALES AND USE TAX ACT
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CHAPTER 37 - ASSESSMENT OF PROPERTY TAXES
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CHAPTER 39 - COUNTY AUDITORS
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CHAPTER 41 - [RESERVED]
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CHAPTER 43 - COUNTY EQUALIZATION AND REASSESSMENT
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CHAPTER 44 - FEE IN LIEU OF TAX SIMPLIFICATION ACT
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CHAPTER 45 - COUNTY TREASURERS AND COLLECTION OF TAXES
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CHAPTER 47 - [RESERVED]
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CHAPTER 49 - ENFORCED COLLECTION OF TAXES GENERALLY
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CHAPTER 51 - ALTERNATE PROCEDURE FOR COLLECTION OF PROPERTY TAXES
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CHAPTER 53 - TAX COLLECTION BY DEPARTMENT OF REVENUE
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CHAPTER 54 - UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
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CHAPTER 55 - OVERDUE TAX DEBT COLLECTION ACT
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CHAPTER 56 - SETOFF DEBT COLLECTION ACT
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CHAPTER 57 - UNIFORM FEDERAL TAX LIEN REGISTRATION ACT
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CHAPTER 58 - SOUTH CAROLINA TAXPAYERS' BILL OF RIGHTS
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CHAPTER 59 - FORFEITED LANDS
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CHAPTER 60 - THE SOUTH CAROLINA REVENUE PROCEDURES ACT
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CHAPTER 61 - SUITS TO CLEAR TAX TITLES
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CHAPTER 62 - SOUTH CAROLINA MOTION PICTURE INCENTIVE ACT
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CHAPTER 63 - ENERGY FREEDOM AND RURAL DEVELOPMENT ACT
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