South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-13-70
Chapter shall be administered by Department of Revenue; rules and regulations
Official textscstatehouse.gov
The income tax imposed by this chapter is administered by the South Carolina Department of Revenue. The department may make regulations not inconsistent with law as may be required for the proper administration and enforcement of this chapter, and the department's regulations have full force and effect of law.
Source: view the official text
In this chapter (10 sections)
- 12-13-10 · "Association" defined
- 12-13-20 · "Net income" defined
- 12-13-30 · Imposition of tax on net income; rate
- 12-13-40 · Exemptions
- 12-13-50 · Tax shall be in lieu of other taxes; exceptions
- 12-13-60 · Appropriate Chapter 6 provisions to govern enforcement and…
- 12-13-70 · Chapter shall be administered by Department of Revenue;…
- 12-13-80 · Form and filing of returns
- 12-13-90 · Payment of tax
- 12-13-100 · Disposition of proceeds