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
Official textscstatehouse.gov
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.
Source: view the official text
In this chapter (24 sections)
- 12-23-10 · Imposition of tax; rate
- 12-23-20 · Exemptions from tax
- 12-23-30 · Authority to suspend tax on power sold to Atomic Energy…
- 12-23-40 · department shall administer, enforce, and collect tax; rules…
- 12-23-50 · Certain instruments and records shall be kept; examinations…
- 12-23-60 · Monthly returns and remittance of tax required
- 12-23-90 · Taxes and penalties deemed a debt; lien thereof
- 12-23-120 · Use of tax
- 12-23-130 · Exemption of South Carolina Public Service Authority from…
- 12-23-210 · Municipal privilege or license tax on railroads; maximum…
- 12-23-220 · Local licenses for carriers shall be good for interurban…
- 12-23-310 · Imposition of tax; rate
- 12-23-410 · Imposition of tax on plays and shows in towns or villages…
- 12-23-420 · Clerks and magistrates shall issue executions for failure…
- 12-23-430 · Municipalities may collect tax
- 12-23-440 · County license fees for circuses and similar traveling…
- 12-23-450 · County license fees for carnivals and similar shows other…
- 12-23-460 · County license not required in certain instances
- 12-23-470 · Municipal authorities of incorporated city or town may…
- 12-23-810 · Tax on licensed hospitals
- 12-23-815 · Information to form basis for assessments
- 12-23-820 · Department of Revenue to administer article; collection of…
- 12-23-830 · Payment of tax; schedule of payments
- 12-23-840 · Disposition of tax revenues