Section 12-36-1360. Filing use tax return; payment of tax directly to State.

SC Code § 12-36-1360 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Every person liable for the use tax under Section 12-36-1330(A) who has not paid the tax due to a seller required or authorized to collect the tax, must file a return and remit the tax to the State, in accordance with this chapter.

HISTORY: 1990 Act No. 612, Part II, Section 74A.