Form Instruction 1120 & 1120-A for South Carolina 2006-2025

Form Instruction 1120 & 1120-A for South Carolina: What You Should Know

Code of Laws — Title 28 — State and Local Government C.C.S. § 24-25-50 (2017) Code of Government. Title 25. Corporations, Limitation of Liability, and Sole Proprietorship. Chapter 24-4.5. S Corporations. Part 1. General Provisions. Section 24-25-2 — S Corporation Limited Liability Company. Sections 24-25-8 and 24-25-9 — S corporation limited liability company, as a corporation of this State. Section 24-25-8 — S corporation limited liability company, as a limited liability partnership. Section 24-25-9 — S corporation limited liability company, as a limited liability partnership. Section 34-28.5-1 — S Corporation Limited Liability Company. The limited liability company shall: (a) be and remain a sole proprietorship; (b) be and remain a legal entity duly registered and validly existing under the laws of this State; and (c) be organized for the purpose and in the manner that it is established under the provisions of this chapter. Section 34-28.5-2 — S Corporation Limited Liability Company, Incorporation and Transfer of Assets. (1) No corporation or limited liability company authorized as a public utility under state law, may change its registered name to alter a corporation or limited liability company's designation of whether it is a limited liability company. (2) Notwithstanding subsection (1), the registered name of a limited liability company may be changed by filing an application with the Secretary of State specifying the name to be used in the limited liability company or the name to be used as the sole proprietorship. The application must be approved by the Secretary of State. The corporation or limited liability company shall then enter the same name as the registered name and shall be subject to the same restrictions, and to the same liabilities, imposed under this chapter and chapter 28.5 as if the name to be used had not otherwise been changed. The corporation or limited liability company shall not change the registered name without prior authority of the Secretary of State. (3) Notwithstanding subsection (2), a limited liability company may change its registered name by amendment of its articles of incorporation, by change of officers or directors, or by transferring its assets other than its stock to another limited liability company. Code of Government. Title 20.

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