South Carolina Code of Regulations
Chapter 47 - DEPARTMENT OF EMPLOYMENT AND WORKFORCE
Article 2 - GENERAL REGULATIONS
Section 47-5 - Delinquent Report
Universal Citation: SC Code Regs 47-5
Current through Register Vol. 48, No. 3, March 22, 2024
If on the rate computation date an employing unit failed to submit contribution and wage reports for any period within the last twelve calendar quarters that was inclusive in the rate computation period in which the employer was determined liable under the South Carolina Department of Employment and Workforce Laws, the missing report shall be classified as delinquent for the purpose of experience tax rate calculation and tax rate assignment.
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