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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 54 - UNIFORM METHOD OF COLLECTION AND ENFORCEMENT OF TAXES LEVIED AND ASSESSED BY SOUTH CAROLINA DEPARTMENT OF REVENUE
Section 12-54-190. Precedence of this chapter over other statutes.
Universal Citation: SC Code § 12-54-190 (2017)
Unless otherwise specified, the provisions of this chapter take precedence over all other related statutory provisions.
The provisions of this chapter apply to returns filed with or assessments issued by the department as they relate to property tax and forest renewal.
HISTORY: 1985 Act No. 201, Part II, Section 32A; 1989 Act No. 78, Section 6.
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