South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-21-1540
Applicant for certificate of registration shall authorize audit and examination of books and records
Official textscstatehouse.gov
In all cases, the applicant for a certificate of registration required by this article, as a condition precedent to the issue of such certificate of registration, must certify that the Department of Revenue shall have the right within statutory limitations to audit and examine the books and records, papers and memoranda of the applicant with respect to the administration and enforcement of laws administered by the Department of Revenue.
Source: view the official text
In this chapter (40 sections)
- 12-21-810 · "Distributor" defined
- 12-21-820 · Tax on cigarettes and tobacco products; boundary…
- 12-21-1010 · Definitions
- 12-21-1020 · Tax on beer and wine in containers of one gallon or more
- 12-21-1030 · Tax on sales of less than one gallon and in metric size…
- 12-21-1035 · Tax on beer brewed at a brewpub
- 12-21-1050 · Payment of tax; penalty for nonpayment; extensions of time
- 12-21-1060 · Discount on tax paid when due
- 12-21-1070 · Tax on persons importing or receiving beer or wine on…
- 12-21-1085 · Taxes provided for in Article 7 in lieu of all other taxes…
- 12-21-1090 · Rules and regulations; confiscation and sale
- 12-21-1100 · Authority to conduct examinations and inspections
- 12-21-1110 · Payment of expenses
- 12-21-1120 · Disposition of taxes and license fees
- 12-21-1130 · Disposition of State's portion of tax
- 12-21-1310 · Additional tax levied; rate
- 12-21-1320 · Persons against whom tax shall be levied; reports;…
- 12-21-1330 · Notice of changes to be filed by manufacturers, brewers,…
- 12-21-1340 · Collection and enforcement
- 12-21-1350 · Additional taxes and penalties shall not be shared with…
- 12-21-1540 · Applicant for certificate of registration shall authorize…
- 12-21-1550 · Invoices and bills of lading shall be furnished to…
- 12-21-1560 · Beer or wine shipped in violation of chapter declared…
- 12-21-1570 · Administration and enforcement
- 12-21-1580 · Rules and regulations
- 12-21-1590 · Disposition of moneys received by Department of Revenue
- 12-21-1610 · Restrictions on importation of beer or wine for sale;…
- 12-21-2410 · Definitions
- 12-21-2420 · Imposition of tax; rate; exemptions; payment, collection,…
- 12-21-2425 · Motorsports entertainment complex admissions license tax…
- 12-21-2430 · Certain ponds are not amusements
- 12-21-2440 · Application for license for place of amusement
- 12-21-2450 · Issuance and display of license
- 12-21-2460 · Licenses shall not be transferable; separate licenses for…
- 12-21-2470 · Penalties for operation without license
- 12-21-2490 · Notice of license revocation and appeal process
- 12-21-2500 · Hearing on appeal; supersedeas; costs and disbursements
- 12-21-2520 · Price of admission shall be printed on ticket
- 12-21-2530 · Method of collecting tickets; exception for season or…
- 12-21-2540 · Penalties for use of altered or counterfeit tickets or…