Quarterly return, annual reconciliation, and form filed in connection with withholding considered returns.

S.C. Code Ann. § 12-8-2040
in effect
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For purposes of Chapter 54, the quarterly return required under Section 12-8-1530, the annual reconciliation required under Section 12-8-1550, and the form required to be filed in connection with withholding under Section 12-8-580 are considered returns.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c008.phpFetched: 10/17/2026

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