Appropriate Chapter 6 provisions shall govern enforcement, administration, allocation and apportionment of income tax on banks.

S.C. Code Ann. § 12-11-40
in effect
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For the purpose of administration, allocation and apportionment, enforcement, collection, liens, penalties, and other similar provisions, all of the provisions of Chapter 6 of this title that may be appropriate or applicable are adopted and made a part of this chapter for the enforcement and administration of this chapter, including the requirement to make declarations of estimated tax and make estimated tax payments.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://www.scstatehouse.gov/code/t12c011.phpFetched: 10/17/2026

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