South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-20-150 — Department to administer provisions of chapter; rules and regulations

The department may promulgate regulations necessary to enforce and administer the provisions of this chapter. These regulations have the force of law.

Last amended: 1995 Act No. 76, SECTION 3; 2003 Act No. 69, SECTION 3.H, eff June 18, 2003.

Source: official text