South Carolina Code of Laws — Title 12 (Taxation)

S.C. Code Ann. § 12-65-40 — Applicability of other provisions

The provisions of Chapter 31, Title 6 also apply to this chapter; except that, the requirements of Section 6-31-40 do not apply.

Last amended: 2008 Act No. 313, SECTION 3.A, eff June 12, 2008.