Forms for reports; effect of failure to receive or secure form.

S.C. Code Ann. § 12-20-130
in effect
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The department shall prepare blank forms for the initial annual report. For subsequent reports the department shall combine the corporate income tax return and the annual report into one form. Failure to receive or secure the form does not relieve a taxpayer from the obligation of making the return or report at the time required.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c020.phpFetched: 10/17/2026

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