South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-21-120 — Rules and regulations as to refunds

The department may promulgate rules and regulations to prevent any abuse of the provisions contained in this chapter providing for refunds.

Last amended: 1962 Code SECTION 65-662; 1952 Code SECTION 65-662; 1942 Code SECTIONS 2528, 2534; 1932 Code SECTIONS 2528, 2534; 1928 (35) 1089; 1930 (36) 1358; 1932 (37) 1319; 1937 (40) 539.

Source: official text