There is a newer version of the South Carolina Code of Laws
2013 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 23 - LICENSE TAXES ON OTHER BUSINESSES
SECTION 12-23-40. department shall administer, enforce, and collect tax; rules and regulations.
SC Code § 12-23-40 (2013) What's This?
Such tax shall be paid to and collected by the department, and the department shall administer and enforce the tax and shall make rules and regulations pertinent to such enforcement, which shall have the full force and effect of law.
HISTORY: 1962 Code Section 65-904; 1952 Code Section 65-904; 1942 Code Sections 2558, 2559; 1932 Code Sections 2558, 2559; 1931 (37) 357, 358; 1935 (39) 275; 1937 (40) 610.
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