South Carolina Code of Laws — Title 12 (Taxation)
S.C. Code Ann. § 12-8-1080 — Agreement between department and U.S. Secretary of Treasury regarding withholding
The department shall make an agreement with the Secretary of the Treasury of the United States with respect to withholding of income tax as provided by this section, pursuant to 5 U.S.C. Section 5517 and executive orders issued pursuant to that section.
Source: official text