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2017 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 60 - SOUTH CAROLINA REVENUE PROCEDURES ACT
Section 12-60-1720. Department to prescribe regulations, rules, procedures, forms and instructions.
Universal Citation: SC Code § 12-60-1720 (2017)
The department shall prescribe rules, procedures, forms, and instructions it considers appropriate and that are consistent with this article. Property tax assessors, auditors, and taxpayers shall comply with the department's regulations, rules, and procedures, and shall use the forms the department prescribes.
HISTORY: 1995 Act No. 60, Section 4A.
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