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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 23 - LICENSE TAXES ON OTHER BUSINESSES
Section 12-23-820. Department of Revenue to administer article; collection of tax.
Universal Citation: SC Code § 12-23-820 (2017)
The Department of Revenue shall administer and enforce the provisions of this article, and may promulgate regulations to enforce such provisions. The hospital tax levied pursuant to this article must be collected in accordance with the provisions of Chapter 54 of Title 12.
HISTORY: 1989 Act No. 189, Part II, Section 35I; 1993 Act No. 181, Section 156.
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