US Laws, Codes, Statutes & Cases

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 — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.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 — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.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 — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.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 — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.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 — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.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 — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.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 — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.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Article 2 Alcoholic Liquors [Repealed]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 — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.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 — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.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 — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.

Article 3 Beer and Wine [Repealed]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 — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.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 — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.

Article 4 License Tax [Repealed]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 — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.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 — Repealed by State Register Volume 27, Issue No. 6, Part 2, eff June 27, 2003.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 — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.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 — Repealed by State Register Volume 26, Issue No. 6, Part 2, eff June 28, 2002.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 — Repealed by State Register Volume 21, Issue No. 6, Part 2, eff June 27, 1997.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