Form of tax return; department to furnish blank forms; effect on taxpayer of failure to receive form.

S.C. Code Ann. § 12-6-4960
in effect
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Returns must be in a form prescribed by the department. The department shall prepare blank forms for the returns to be furnished upon request. Failure to receive or secure the form does not relieve a taxpayer from the obligation to make a return.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c006.phpFetched: 10/17/2026

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