There is a newer version of the South Carolina Code of Laws
2005 South Carolina Code of Regulations - Chapter 117 — Department of Revenue
Chapter 117 Department Of Revenue
Article 1 Administrative Regulations
- South Carolina Code § 117-1 to 117-2. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-1 to 117-2. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-3 to 117-5. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-3 to 117-5. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-3 to 117-5. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-6 to 117-7. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-6 to 117-7. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-8. — Responsibilities of the Department of Revenue with Respect to Property Taxation and Fees in Lieu of Property Taxes.
- South Carolina Code § 117-8.1 —
- South Carolina Code § 117-8.2 —
- South Carolina Code § 117-8.3 —
Article 2 Alcoholic Liquors [Repealed]
- South Carolina Code § 117-10 to 117-12. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-10 to 117-12. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-10 to 117-12. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
Article 3 Beer and Wine [Repealed]
- South Carolina Code § 117-20 to 117-21. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-20 to 117-21. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
Article 4 License Tax [Repealed]
- South Carolina Code § 117-30 to 117-31. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-30 to 117-31. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-32, 117-33. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-32, 117-33. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-34, 117-35. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-34, 117-35. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-36, 117-37. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-36, 117-37. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-38. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-39 to 117-43. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-39 to 117-43. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-44. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-45. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-45.1. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-45.2. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-46. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-48. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-49. — by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-50. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-51. — by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-51.1. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
Article 5 Income Tax [Repealed]
- South Carolina Code § 117-60. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-61 to 117-74. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-61 to 117-74. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-61 to 117-74. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-75 to 117-77. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-75 to 117-77. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-75 to 117-77. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-78. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-79, 117-80. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-79, 117-80. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-80.5 to 117.81. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-80.5 to 117.81. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-82. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-83. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-84 to 117-86. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-84 to 117-86. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-84 to 117-86. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-87.5 to 117-87.32. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-87.5 to 117-87.32. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-87.5 to 117-87.32. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-87.5 to 117-87.32. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-87.5 to 117-87.32. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-87.5 to 117-87.32. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-87.5 to 117-87.32. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-87.54. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-87.63. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-87.69. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-87.71 to 117-87.73. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-87.71 to 117-87.73. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-87.74. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-87.77. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-87.78. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-88.1 to 117-89.2. —
- South Carolina Code § 117-88.1 to 117-89.2. —
- South Carolina Code § 117-88.1 to 117-89.2. —
- South Carolina Code § 117-88.1 to 117-89.2. —
- South Carolina Code § 117-88.1 to 117-89.2. —
- South Carolina Code § 117-89.3. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-91.1. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-91.2 to 117-91.6. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-91.2 to 117-91.6. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-91.2 to 117-91.6. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-91.2 to 117-91.6. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-91.2 to 117-91.6. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-91.7. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-91.8 to 117-91.9. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-91.8 to 117-91.9. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-91.10. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-91.11. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-92.1 to 117-93. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-92.1 to 117-93. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-92.1 to 117-93. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-92.1 to 117-93. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-92.1 to 117-93. — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.
- South Carolina Code § 117-95.1. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
Article 6 Property Tax
- South Carolina Code § 117-105. — Property Defined.
- South Carolina Code § 117-107 to 117-109. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-107 to 117-109. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-107 to 117-109. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-110. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004
- South Carolina Code § 117-111. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-112 to 117-117. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-112 to 117-117. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-112 to 117-117. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-112 to 117-117. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-112 to 117-117. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-112 to 117-117. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-118. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-119, 117-119.1. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-119, 117-119.1. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-121. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-122, 117-123. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-122, 117-123. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.1 to 117-124.13. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-124.14. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-124.22. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-125. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
- South Carolina Code § 117-126 to 117-128. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-126 to 117-128. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-126 to 117-128. — Repealed by State Register Volume 28, Issue No. 6, eff June 25, 2004.
- South Carolina Code § 117-129. — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.
Article 7 Sales and Use Tax [Repealed]
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-145 to 117-178. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
Article 8 Estate and Gift Tax Division [Repealed]
- South Carolina Code § 117-181.1 to 117-181.3. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-181.1 to 117-181.3. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-181.1 to 117-181.3. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
Article 9 Video Game Machines [Repealed]
- South Carolina Code § 117-190 to 117-190.3. — Repealed by State Register Volume 29, Issue No. 4, eff April 22, 2005.
- South Carolina Code § 117-190 to 117-190.3. — Repealed by State Register Volume 29, Issue No. 4, eff April 22, 2005.
- South Carolina Code § 117-190 to 117-190.3. — Repealed by State Register Volume 29, Issue No. 4, eff April 22, 2005.
- South Carolina Code § 117-190 to 117-190.3. — Repealed by State Register Volume 29, Issue No. 4, eff April 22, 2005.
- South Carolina Code § 117-191.1 to 117-191.3. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-191.1 to 117-191.3. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
- South Carolina Code § 117-191.1 to 117-191.3. — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.
Article 10. Administrative Matters
- South Carolina Code § 117-200. — Recordkeeping.
- South Carolina Code § 117-200.1. — Retention of Books and Records and the Use of Microfilm Reproduction of Books and Records.
- South Carolina Code § 117-200.2. — Model Recordkeeping and Retention.
- South Carolina Code § 117-201. — Supplying of Identifying Numbers.
- South Carolina Code § 117-202. — Definitions; reimbursement for costs incurred in complying with summons.
Article 11. Sales and Use Tax Regulations
- South Carolina Code § 117-300. — Retail License.
- South Carolina Code § 117-300.1. — Doing Business in South Carolina.
- South Carolina Code § 117-300.2. — Vending and other Coin-Operated Machines Dispensing Tangible Personal Property.
- South Carolina Code § 117-300.3. — Operation of Deceased Licensed Retailer's Business by Personal Representative of His Estate.
- South Carolina Code § 117-300.4. — Application for Transfer.
- South Carolina Code § 117-300.5. — Fairs, Carnivals, Concessionaires at Athletic Stands and Other Public Exhibitions.
- South Carolina Code § 117-300.6. — Partnership.
- South Carolina Code § 117-301. — Agriculture.
- South Carolina Code § 117-301.1. — Livestock
- South Carolina Code § 117-301.2. — Feed.
- South Carolina Code § 117-301.3. — Insecticides, Chemicals, Fertilizers, Soils Conditioners, Seeds and Seedlings.
- South Carolina Code § 117-301.4. — Containers and Labels.
- South Carolina Code § 117-301.5. — Farm Machinery.
- South Carolina Code § 117-301.6. — Fuel.
- South Carolina Code § 117-301.7. — Electricity and Gas.
- South Carolina Code § 117-301.8. — Building Materials, Supplies, Fixtures and Equipment for Commercial Housing of Poultry and Livestock.
- South Carolina Code § 117-301.9. — Sales by Farmers.
- South Carolina Code § 117-301.10. — Hatcheries.
- South Carolina Code § 117-302. — Manufacturers, Processors, Compounders, Miners, and Quarries.
- South Carolina Code § 117-302.1. — Ingredients and Component Parts and Items Used Directly.
- South Carolina Code § 117-302.2. — Containers.
- South Carolina Code § 117-302.3. — Coal, Coke or Other Fuel.
- South Carolina Code § 117-302.4. — Electricity.
- South Carolina Code § 117-302.5. — Machines.
- South Carolina Code § 117-302.6. — Pollution Control Machines.
- South Carolina Code § 117-302.7. — Outside Signs, Furnished.
- South Carolina Code § 117-302.8. — Patterns, Sales.
- South Carolina Code § 117-303. — Laundry, Launderette, Cleaning, Dyeing or Pressing Establishments.
- South Carolina Code § 117-303.1. — Retailers' License-Laundries, Launderettes, Cleaning, Dyeing or Pressing Establishments.
- South Carolina Code § 117-303.2. — Rug and Carpet Cleaning.
- South Carolina Code § 117-303.3. — Furnishing Laundry Services, Etc. to Ships.
- South Carolina Code § 117-303.4. — Cleaning, Glazing, Dyeing and Storing Furs.
- South Carolina Code § 117-304. — Sales to, or Purchases by, the State, Counties, Municipalities and Other Political Subdivisions of the State.
- South Carolina Code § 117-304.1. — Transfers Between Agencies and Between the State and its Political Subdivisions.
- South Carolina Code § 117-305. — Meals.
- South Carolina Code § 117-305.1. — Educational Institutions.
- South Carolina Code § 117-305.2. — Medical Institutions.
- South Carolina Code § 117-305.3. — Educational and Medical Institutions and Food Service Companies Making Both Retail Sales and Withdrawing for Use from the Same Stock of Goods.
- South Carolina Code § 117-305.4. — Suppliers Selling Unprepared Food Products to Educational and Medical Institutions and to Food Service Companies.
- South Carolina Code § 117-305.5. — Exemption Meals Sold to School Children.
- South Carolina Code § 117-305.6. — Meals Furnished Employees, Restaurants.
- South Carolina Code § 117-305.7. — Meals Served by Railroads, Airlines, Etc.
- South Carolina Code § 117-305.8. — Meals Served by Boarding Houses.
- South Carolina Code § 117-306. — Repairs.
- South Carolina Code § 117-306.1. — Repairs to Machines.
- South Carolina Code § 117-306.2. — Automobile Repair Shops.
- South Carolina Code § 117-306.3. — Jewelry Repairmen.
- South Carolina Code § 117-306.4. — Shoe Repairmen.
- South Carolina Code § 117-307. — Hotels, Motels, and Similar Facilities.
- South Carolina Code § 117-307.1. — Examples of the Application of Tax to Various Charges Imposed by Hotels, Motels, and Other Facilities.
- South Carolina Code § 117-307.2. — Purchases by Hotels, Motels and Other Facilities.
- South Carolina Code § 117-307.3. — Certain Facilities Not Subject to the Tax.
- South Carolina Code § 117-307.4. — Rentals in Excess of Ninety Days Not Subject to the Tax--Airlines, Bus Companies, Etc.
- South Carolina Code § 117-307.5. — Certain Exchanges of Accommodations Exempt from the Tax.
- South Carolina Code § 117-307.6. — Accommodations Furnished to the Federal Government or Federal Government Employees.
- South Carolina Code § 117-308. — Professional, Personal, and Other Services.
- South Carolina Code § 117-308.1. — Professional Services.
- South Carolina Code § 117-308.2. — Dentists.
- South Carolina Code § 117-308.3. — Doctors.
- South Carolina Code § 117-308.4. — Lawyers.
- South Carolina Code § 117-308.5. — Veterinarians.
- South Carolina Code § 117-308.6. — Architects.
- South Carolina Code § 117-308.7. — Ophthalmologists, Oculists and Optometrists.
- South Carolina Code § 117-308.8. — Hospitals, Infirmaries, Sanitariums, Nursing Homes and like Institutions.
- South Carolina Code § 117-308.9. — Advertising Agencies.
- South Carolina Code § 117-308.10. — Bookbinders and Paper Cutters.
- South Carolina Code § 117-308.11. — Jewelry Repairmen.
- South Carolina Code § 117-308.12. — Shoe Repairmen.
- South Carolina Code § 117-308.13. — Barber and Beauty Shops.
- South Carolina Code § 117-308.14. — Taxidermists.
- South Carolina Code § 117-308.15. — Automobile Painters.
- South Carolina Code § 117-308.16. — Painters.
- South Carolina Code § 117-309. — Retailers.
- South Carolina Code § 117-309.1. — Florists.
- South Carolina Code § 117-309.2. — Photographers, Photo Finishers, and Photo Copiers.
- South Carolina Code § 117-309.3. — Printers.
- South Carolina Code § 117-309.4. — Artists.
- South Carolina Code § 117-309.5. — Sellers of Custom-made Items.
- South Carolina Code § 117-309.6. — Machine Shops.
- South Carolina Code § 117-309.7. — Ship Chandlers.
- South Carolina Code § 117-309.8. — Undertakers.
- South Carolina Code § 117-309.9. — Sign Companies.
- South Carolina Code § 117-309.10. — Interior Decorators.
- South Carolina Code § 117-309.11. — Sellers of Ice.
- South Carolina Code § 117-309.12. — Sellers of Oxygen, Propane or Butane.
- South Carolina Code § 117-309.13. — Sellers of Automobile Seat Cover and Top Linings.
- South Carolina Code § 117-309.14. — Sellers of Ice Cream Freezers.
- South Carolina Code § 117-309.15. — Rentals and Leases.
- South Carolina Code § 117-309.16. — Materials Used to Recondition Automotive Vehicles for Resale.
- South Carolina Code § 117-309.17. — Withdrawals From Stock, Merchants.
- South Carolina Code § 117-310. — Freight and Delivery Charges.
- South Carolina Code § 117-310.1. — Transportation Costs, Sellers.
- South Carolina Code § 117-311. — Railroads.
- South Carolina Code § 117-311.1. — Railroad Companies, Sales to.
- South Carolina Code § 117-311.2. — Railroad Companies--Crossties and Timbers.
- South Carolina Code § 117-311.3. — Railroad Companies--Sales to of Crossties and Timbers by Producer.
- South Carolina Code § 117-311.4. — Railroad Companies--Machines.
- South Carolina Code § 117-311.5. — Railroad Rails.
- South Carolina Code § 117-311.6. — Railroads, Lumber Used for Repairing Railroad Cars.
- South Carolina Code § 117-311.7. — Railroads, Motor Oil Used in Diesel Engines.
- South Carolina Code § 117-311.8. — Ties and Timbers.
- South Carolina Code § 117-311.9. — Ties and Timbers in Interstate Commerce.
- South Carolina Code § 117-311.10. — Ties and Timbers, Constructive Delivery of.
- South Carolina Code § 117-311.11. — Meals Served by Railroads, Airlines, Etc.
- South Carolina Code § 117-312. — Containers and other Packaging Material.
- South Carolina Code § 117-312.1. — Containers and Packaging Materials, Sales of to Licensed Retailers.
- South Carolina Code § 117-312.2. — Containers, Beverage Boxes and Crates.
- South Carolina Code § 117-312.3. — Packaging Materials.
- South Carolina Code § 117-312.4. — Advertising Materials.
- South Carolina Code § 117-312.5. — Multiform Invoices.
- South Carolina Code § 117-312.6. — Grease, Protective.
- South Carolina Code § 117-312.7. — Rust Preventives.
- South Carolina Code § 117-312.8. — Icing of Perishables.
- South Carolina Code § 117-313. — Labor.
- South Carolina Code § 117-313.1. — Labor, Fabrication.
- South Carolina Code § 117-313.2. — Subcontracted Labor, Repairs.
- South Carolina Code § 117-313.3. — Installation Charges.
- South Carolina Code § 117-313.4. — Alteration Charges.
- South Carolina Code § 117-314. — Construction.
- South Carolina Code § 117-314.1. — Sales of Building Materials.
- South Carolina Code § 117-314.2. — Building Materials.
- South Carolina Code § 117-314.3. — Transferred Property, Use Tax Liability.
- South Carolina Code § 117-314.4. — Awnings.
- South Carolina Code § 117-314.5. — Elevators.
- South Carolina Code § 117-314.6. — Pumps.
- South Carolina Code § 117-314.7. — Pump Installed by Contractor.
- South Carolina Code § 117-314.8. — Crossties, Timbers, Etc.
- South Carolina Code § 117-314.9. — Contractors Equipment, Useful Life of.
- South Carolina Code § 117-314.10. — Machines, Pipe Threading.
- South Carolina Code § 117-315. — Newspapers and Newsprint Paper.
- South Carolina Code § 117-315.1. — Newspapers.
- South Carolina Code § 117-315.2. — Newsprint Paper.
- South Carolina Code § 117-315.3. — Newspaper Publishers.
- South Carolina Code § 117-316. — Books.
- South Carolina Code § 117-316.1. — Textbooks.
- South Carolina Code § 117-316.2. — Sale of Books to Libraries.
- South Carolina Code § 117-317. — Sales of Repossessed Property.
- South Carolina Code § 117-317.1. — Finance Companies and Other Lending Institutions.
- South Carolina Code § 117-317.2. — Retailers.
- South Carolina Code § 117-318. — Gross Proceeds of Sales and Sales Price.
- South Carolina Code § 117-318.1. — Warranties.
- South Carolina Code § 117-318.2. — Carrying and Finance Charges.
- South Carolina Code § 117-318.3. — Lay-away Sales.
- South Carolina Code § 117-318.4. — Withdrawals for Use--Renter.
- South Carolina Code § 117-318.5. — Gift Wrapping Charges.
- South Carolina Code § 117-318.6. — Gratuities.
- South Carolina Code § 117-318.7. — Bottle Deposits.
- South Carolina Code § 117-319. — Warehousemen.
- South Carolina Code § 117-320. — Use Tax.
- South Carolina Code § 117-320.1. — Property Purchased and Used Without the State ... Later Used in South Carolina.
- South Carolina Code § 117-320.2. — Vehicles Replaced under Insurance Contracts.
- South Carolina Code § 117-321. — Ships and Sales of Fuel, Lubricants and Mechanical Supplies to Ship.
- South Carolina Code § 117-321.1. — Sales of Fuel, Lubricants and Mechanical Supplies.
- South Carolina Code § 117-321.2. — Dry Dock.
- South Carolina Code § 117-322. — Casual and Isolated Sales.
- South Carolina Code § 117-323. — Exemption of the Gross Proceeds of the Sale of Combustible Heating Material or Substances Used for Residential Purposes.
- South Carolina Code § 117-324. — Dual Business.
- South Carolina Code § 117-325. — Bulk Sales.
- South Carolina Code § 117-326. — Savings and Loan Associations.
- South Carolina Code § 117-327. — Leased Departments.
- South Carolina Code § 117-328. — Radio and TV Stations.
- South Carolina Code § 117-329. — Communications.
- South Carolina Code § 117-330. — Automatic Data Processing.
- South Carolina Code § 117-331. — Airport Fixed Based Operators.
- South Carolina Code § 117-332. — Medicines, Prosthetic Devices and Hearing Aids.
- South Carolina Code § 117-333. — Donors and Goods Given Away for Advertising Purposes.
- South Carolina Code § 117-334. — Interstate Commerce.
- South Carolina Code § 117-335. — Manufactured Homes and Modular Homes.
- South Carolina Code § 117-335.1. — Homes Built on a Permanent Chassis.
- South Carolina Code § 117-336. — Definition of the Term "Facility".
Article 12. Income Tax
Subarticle 1. Adoption of Internal Revenue Code [Reserved]
Subarticle 5. Tax Rates and Imposition [Reserved]
Subarticle 9. Taxable Income Calculation
- South Carolina Code § 117-620. — This regulation contains general rules in determining legal residency.
- South Carolina Code § 117-620.1. — Legal Residence When Domiciled in a Foreign Country.
- South Carolina Code § 117-640. — This regulation concerns the taxable income calculation of military personnel, military retirees, and their families.
- South Carolina Code § 117-640.1. — Military Pay, Non-Service Income, and Income Earned by Military Spouses.
- South Carolina Code § 117-640.2. — Legal Residence When Military Personnel is Domiciled in a Foreign Country.
- South Carolina Code § 117-640.3. — National Guard or Reserve Pension or Retirement Income.
- South Carolina Code § 117-670. — Reporting Final Income When Planning to Cease Doing Business in State.
Subarticle 13 Nonresident and Part Year Resident Individuals [Reserved]
Subarticle 17. Allocation and Apportionment
- South Carolina Code § 117-700. — This regulation contains definitions used in the allocation and apportionment provisions.
- South Carolina Code § 117-700.1. — Definition of Related Expense as Used for Allocation.
- South Carolina Code § 117-705. — This regulation contains provisions for allocation of out of state income by a resident.
- South Carolina Code § 117-705.1. — Allocation of Out-of-State Income and Losses.
- South Carolina Code § 117-705.2. — Personal Service Income of a Resident.
- South Carolina Code § 117-710. — This regulation contains general allocation and apportionment provisions.
- South Carolina Code § 117-710.1. — Proper Allocation and Apportionment of Income.
- South Carolina Code § 117-740. — This regulation contains specific apportionment provisions.
- South Carolina Code § 117-740.1. — Apportionment of Gains/Losses from Asset Retirement.
Subarticle 21 Foreign Trade Receipts [Reserved]
Subarticle 25. Credits
- South Carolina Code § 117-750. — This regulation contains definitions used in the credit provisions.
- South Carolina Code § 117-750.1. — "Facility" Defined.
- South Carolina Code § 117-755. — This regulation provides for a credit to individuals for taxes paid in other states.
- South Carolina Code § 117-755.1. — Credit for Taxes Paid to a Political Subdivision of a State.
- South Carolina Code § 117-755.2. — Tax Credit to Residents of this State Upon Income from a Partnership Taxed in Another State.
Subarticle 29. Extimated Tax Payments [Reserved]
Subarticle 33. Tax Years, Accounting Methods, and S Corporation Elections [Reserved]
Subarticle 37. Tax Returns
- South Carolina Code § 117-850. — This regulation provides specifications for forms and other information submitted to the Department.
- South Carolina Code § 117-850.1. — Income Tax Forms and Acceptable Reproductions.
- South Carolina Code § 117-850.2. — Rules and Specifications for Non paper Methods of Submitting Tax Information.
- South Carolina Code § 117-855. — This regulation provides requirements for information returns and withholding statements.
- South Carolina Code § 117-855.1. — Withholding Statements Required with Paper Return.
- South Carolina Code § 117-855.2. — Information Returns Not Required To Be Given To Certain Entities.
- South Carolina Code § 117-870. — This regulation provides requirements and liability for filing of returns when ceasing to do business in South Carolina.
- South Carolina Code § 117-870.1. — Stockholders Liable for Tax When Business Operates After Charter Cancelled.
- South Carolina Code § 117-870.2. — Reporting Final Income When Planning to Cease Doing Businesss in State.
Subarticle 41. Miscellaneous Provisions [Reserved]
Article 18. Withholding
Subarticle 1. Definitions [Reserved]
Subarticle 5. Withholding Required
- South Carolina Code § 117-910. — This regulation contains specific withholding requirements.
- South Carolina Code § 117-910.1. — Determination of Withholding When Receiving Taxable Wages and Exempt Compensation.
Subarticle 9. Procedure for Withholding on Wages [Reserved]
Subarticle 13. Depositing and Filing Returns in Connection With Withholding [Reserved}
Subarticle 17. Enforcement and Administration Provisions [Reserved]
Article 20. Corporate License Fee and Annual Reports
- South Carolina Code § 117-1000. — This regulation contains general annual report provisions.
- South Carolina Code § 117-1000.1. — What Constitutes an Officer of a Corporation.
- South Carolina Code § 117-1075. — This regulation contains general provisions of the license fee imposed on gross receipts and property.
- South Carolina Code § 117-1075.1. — Items Included in Gross Receipts.
Article 24. Miscellaneous Taxes
- South Carolina Code § 117-1200. — Alcoholic Liquor Taxes.
- South Carolina Code § 117-1200.1. — Sales to Governmental Reservations.
- South Carolina Code § 117-1200.2. — Purchases by Retail Liquor Dealers.
- South Carolina Code § 117-1200.3. — Collection and Payment of Tax and the Maintaining of Records.
- South Carolina Code § 117-1250. — Beer and Wine Taxes.
- South Carolina Code § 117-1250.1. — Sales or Exchanges with other Wholesalers.
- South Carolina Code § 117-1250.2. — Change in Distributors.
- South Carolina Code § 117-1300. — Coin-operated Devices.
- South Carolina Code § 117-1300.1. — Application for License.
- South Carolina Code § 117-1300.2. — Free Play Feature.
- South Carolina Code § 117-1350. — Deed Fee--Assumption of a Mortgage in the Conveyance of Real Property.
- South Carolina Code § 117-1400. — Electric Power Tax - Classification of Industrial Customers.
- South Carolina Code § 117-1450. — Motor Fuel Tax--LP Gas.
- South Carolina Code § 117-1500. — Bank Tax.
- South Carolina Code § 117-1500.1. — Entire Net Income.
- South Carolina Code § 117-1500.2. — Method of Reporting.
- South Carolina Code § 117-1500.3. — Federal Income Tax Deduction.
- South Carolina Code § 117-1500.5. — Mergers.
- South Carolina Code § 117-1550. — Income Tax on Building and Loan Associations.
- South Carolina Code § 117-1550.1. — Determining Net Income of Building and Loan Associations.
- South Carolina Code § 117-1550.2. — Earnings Paid to Shareholders.
- South Carolina Code § 117-1550.3. — Measure of Tax.
Article 37. Property Tax Regulations
- South Carolina Code § 117-1700. — Definitions.
- South Carolina Code § 117-1700.1. — [Reserved].
- South Carolina Code § 117-1700.2. — Definition of "Power Driven" Farm Machinery and Equipment.
- South Carolina Code § 117-1700.3. — Definition of Utility.
- South Carolina Code § 117-1700.4. — Definition of Transportation Companies.
- South Carolina Code § 117-1700.5. — Definition of Facility.
- South Carolina Code § 117-1700.6. — Definition of Parsonage.
- South Carolina Code § 117-1700.7. — Definition of Plant Site.
- South Carolina Code § 117-1720. — Department of Revenue Responsibilities.
- South Carolina Code § 117-1720.1. — Responsibilities of the Department of Revenue with Respect to Property Taxation and Fee in Lieu of Property Taxes and Those Matters Handled by the Office of the Comptroller General.
- South Carolina Code § 117-1720.2. — General Requirements for Ratio Study.
- South Carolina Code § 117-1720.3. — Computation of Index of Taxpaying Ability for School District When Property is Under Appeal.
- South Carolina Code § 117-1740. — County Administrative Requirements and Forms to Be Filed with the County.
- South Carolina Code § 117-1740.1. — General Requirements for Building Permits.
- South Carolina Code § 117-1740.2. — Cadastral Maps and Parcel Identifiers.
- South Carolina Code § 117-1740.3. — General Requirements for Appraisal Records.
- South Carolina Code § 117-1740.4. — Form to Provide Department of Revenue with Information for Ratio Studies (117-116).
- South Carolina Code § 117-1760. — Classification of Property - General Provisions as to Use of Property.
- South Carolina Code § 117-1760.1. — Classification of Companies.
- South Carolina Code § 117-1760.2. — Multi-Use Property.
- South Carolina Code § 117-1780. — Classification of Property - Agricultural Use Property.
- South Carolina Code § 117-1780.1. — Definition of Agricultural Real Property.
- South Carolina Code § 117-1780.2. — Agricultural Special Assessment Applications.
- South Carolina Code § 117-1780.3. — Roll Back Provisions on Agricultural Land.
- South Carolina Code § 117-1800. — Classification of Property - Legal Residence.
- South Carolina Code § 117-1800.1. — Application for Special Assessment as Legal Residence.
- South Carolina Code § 117-1820. — Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond Act.
- South Carolina Code § 117-1820.1. — Manufacturing Plants Constructed Pursuant to the Industrial Revenue Bond Act.
- South Carolina Code § 117-1840. — Valuation of Property Subject to Property Taxes.
- South Carolina Code § 117-1840.1. — Value of Merchants' Furniture, Fixtures and Equipment.
- South Carolina Code § 117-1840.2. — Use of Assessment Guides Published by the Department.
- South Carolina Code § 117-1840.3. — Discount for Subdivided Land.
- South Carolina Code § 117-1860. — Returns.
- South Carolina Code § 117-1860.1. — Licensed Automotive Vehicles and Airplanes.
Disclaimer: These codes may not be the most recent version. South Carolina may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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