South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-21-1090 — Rules and regulations; confiscation and sale

The department may promulgate rules and regulations for the payment and collection of the taxes levied by this article. The administrative provisions of Section 12-21-2870, wherever applicable, are adopted for the administration and enforcement of the provisions of this article.

Last amended: 1962 Code SECTION 65-737; 1952 Code SECTION 65-737; 1942 Code SECTION 2557-3; 1933 (38) 287, 576; 1934 (38) 1439; 1956 (49) 1841; 2005 Act No. 145, SECTION 23, eff June 7, 2005.

Source: official text