2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 4 - THE SOUTH CAROLINA DEPARTMENT OF REVENUE
Section 12-4-10. Department of Revenue created.

Universal Citation: SC Code § 12-4-10 (2018)

The South Carolina Department of Revenue is created to administer and enforce the revenue laws of this State; administer the licensing laws and regulations relating to alcoholic liquors, beer, and wine and assess penalties for violations thereof; and other laws specifically assigned to it.

HISTORY: 1991 Act No. 50, Section 2; 1993 Act No. 181, Section 102; 1996 Act No. 459, Section 8.

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