S.C. Code § 12-6-2830

Current through 2024 Act No. 225.

Section 12-6-2830 - Inapplicability of time limitation on assessment and collection of taxes to taxes deferred

The three-year limitation on assessment and collection of taxes in Sections 12-54-80 and 12-54-85 do not apply to the assessment of taxes deferred pursuant to this article. The three-year assessment period for purposes of the article begins when a return is filed under Section 12-6-2820.

S.C. Code § 12-6-2830

1995 Act No. 76, Section 1.