S.C. Code Regs. 117-200 — Recordkeeping

Code Section 12-54-210 requires all taxpayers to keep books and records as the South Carolina
Department of Revenue may prescribe. Code Section 12-54-100 authorizes the Department to
examine the books and records of a taxpayer to ascertain the correctness of any return or tax liability.
The following concerns the recordkeeping requirements of a taxpayer.