South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-23-40 — department shall administer, enforce, and collect tax; rules and regulations

Such tax shall be paid to and collected by the department, and the department shall administer and enforce the tax and shall make rules and regulations pertinent to such enforcement, which shall have the full force and effect of law.

Last amended: 1962 Code SECTION 65-904; 1952 Code SECTION 65-904; 1942 Code SECTIONS 2558, 2559; 1932 Code SECTIONS 2558, 2559; 1931 (37) 357, 358; 1935 (39) 275; 1937 (40) 610.

Source: official text