South Carolina Code of Regulations — Chapter 117 (Revenue)
S.C. Code Regs. 117-200
Recordkeeping
Official textscstatehouse.gov
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.
Source: official source document (full Chapter 117 PDF)