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South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-23-815

Information to form basis for assessments

Official textscstatehouse.gov

The Department of Revenue shall issue assessments for the tax provided by this article based on information provided by the Department of Health and Environmental Control and the Revenue and Fiscal Affairs Office.

Last amended: 1992 Act No. 361, SECTION 40; 1993 Act No. 181, SECTION 155; 1998 Act No. 419, Part II, SECTION 41B. Code Commissioner's Note At the direction of the Code Commissioner, references in this section to the offices of the former State Budget and Control Board, Office of the Governor, or other agencies, were changed to reflect the transfer of them to the Department of Administration or other entities, pursuant to the directive of the South Carolina Restructuring Act, 2014 Act No. 121, SECTION 5(D)(1)

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In this chapter (24 sections)
  1. 12-23-10 · Imposition of tax; rate
  2. 12-23-20 · Exemptions from tax
  3. 12-23-30 · Authority to suspend tax on power sold to Atomic Energy…
  4. 12-23-40 · department shall administer, enforce, and collect tax; rules…
  5. 12-23-50 · Certain instruments and records shall be kept; examinations…
  6. 12-23-60 · Monthly returns and remittance of tax required
  7. 12-23-90 · Taxes and penalties deemed a debt; lien thereof
  8. 12-23-120 · Use of tax
  9. 12-23-130 · Exemption of South Carolina Public Service Authority from…
  10. 12-23-210 · Municipal privilege or license tax on railroads; maximum…
  11. 12-23-220 · Local licenses for carriers shall be good for interurban…
  12. 12-23-310 · Imposition of tax; rate
  13. 12-23-410 · Imposition of tax on plays and shows in towns or villages…
  14. 12-23-420 · Clerks and magistrates shall issue executions for failure…
  15. 12-23-430 · Municipalities may collect tax
  16. 12-23-440 · County license fees for circuses and similar traveling…
  17. 12-23-450 · County license fees for carnivals and similar shows other…
  18. 12-23-460 · County license not required in certain instances
  19. 12-23-470 · Municipal authorities of incorporated city or town may…
  20. 12-23-810 · Tax on licensed hospitals
  21. 12-23-815 · Information to form basis for assessments
  22. 12-23-820 · Department of Revenue to administer article; collection of…
  23. 12-23-830 · Payment of tax; schedule of payments
  24. 12-23-840 · Disposition of tax revenues
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