South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-2-15
"Department of Revenue and Taxation" to mean "Department of Revenue"
Official textscstatehouse.gov
Whenever the term "Department of Revenue and Taxation" appears in the Acts and Joint Resolutions of the General Assembly or the 1976 Code of Laws of South Carolina, it shall mean the "Department of Revenue." The Code commissioner is directed to change all such references at such time and in such manner as may be timely and cost-effective.
Source: view the official text
In this chapter (19 sections)
- 12-2-5 · Duties and powers of commissioners of Department of Revenue…
- 12-2-10 · "Department" defined
- 12-2-15 · "Department of Revenue and Taxation" to mean "Department of…
- 12-2-20 · "Person" and "Individual" defined
- 12-2-25 · Definitions pertaining to limited liability companies;…
- 12-2-30 · Repealed or amended act or code section remaining in force…
- 12-2-40 · Contracts intended to evade payment of tax or in fraud of tax…
- 12-2-50 · Governmental bonds, notes, and certificates of indebtedness…
- 12-2-60 · Extension of time to perform duties of county auditor, county…
- 12-2-70 · Unlawful conduct by county auditor or treasurer or member of…
- 12-2-75 · Signatories to tax returns
- 12-2-85 · Taxpayer immune from late payments due to "Year 2000" related…
- 12-2-90 · Fee-in-lieu of tax; collection and enforcement
- 12-2-100 · Tax credits; timeframe for use; refunds; allocation of…
- 12-2-110 · Out-of-state business performing disaster or…
- 12-2-115 · New jobs or investments not created; boundary clarification
- 12-2-120 · Tax liability or refunds; boundary clarification
- 12-2-130 · Authority to compromise taxes; boundary clarification
- 12-2-140 · Federal tax information; background checks