South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-33-70
Rules and regulations of Department of Revenue
The Department of Revenue may from time to time make such reasonable regulations, not inconsistent with Title 61, or with the general laws of the State, as the department shall deem necessary to carry out and enforce any other provisions of law relating to the enforcement, collection and payment of the license taxes provided in Title 61 and this chapter and to prevent the evasion of such provisions and the failure or refusal of any person subject thereto to pay such taxes.
The department may from time to time alter, repeal or amend such regulations or any of them. Such regulations shall be filed and published as provided for in Chapter 23, Title 1. The department shall give additional notice thereof to all licensees in such manner as it may deem proper.
The wilful violation of any rule or regulation made under the provisions of this section and having the force and effect of law shall constitute a violation of Title 61.
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In this chapter (29 sections)
- 12-33-10 · Definitions
- 12-33-20 · Taxes shall be in lieu of certain other taxes and licenses
- 12-33-30 · Collection and distribution of taxes
- 12-33-40 · Municipalities entitled to share in tax
- 12-33-50 · Disposition of bond forfeitures
- 12-33-60 · Exemption from tax of certain property from outside…
- 12-33-70 · Rules and regulations of Department of Revenue
- 12-33-210 · Taxes on licenses granted under Alcoholic Beverage Control…
- 12-33-230 · License tax on sales; rate
- 12-33-240 · Additional sales tax; rate
- 12-33-245 · Excise tax on sales for on-premises consumption; "gross…
- 12-33-250 · Collection and payment of license tax and additional sales…
- 12-33-260 · Payment and collection; taxes shall be debt owed to State…
- 12-33-410 · Imposition of tax; rate
- 12-33-420 · Additional tax; rate; payment and collection; penalties;…
- 12-33-425 · Nine percent surtax on alcoholic liquor
- 12-33-430 · "Standard case of alcoholic liquors" defined
- 12-33-440 · Tax not computed in markup or passed on to consumer
- 12-33-450 · Monthly reports
- 12-33-460 · Additional tax upon each case sold
- 12-33-470 · Additional tax shall be paid by retailer; tax shall not be…
- 12-33-475 · Military tax exemption
- 12-33-480 · Returns and payment of taxes levied in Sections 12-33-410…
- 12-33-485 · Discount for timely payment of tax
- 12-33-490 · Collection and use of additional taxes
- 12-33-500 · Article shall be supplementary
- 12-33-610 · Person possessing mixture for production of alcohol liable…
- 12-33-620 · Duty of officer discovering mixture; notice of tax due;…
- 12-33-630 · Unpaid tax constitutes a debt owed to State; lien; levy and…