2018 South Carolina Code of Laws
Title 12 - Taxation
CHAPTER 4 - THE SOUTH CAROLINA DEPARTMENT OF REVENUE
Section 12-4-740. Information to be furnished in support of request for exemption; inspection of premises.
(A) An owner of tax-exempt property or a property owner requesting tax exemption shall furnish information and records requested by the department. The department and its agents may examine portions of the financial records of the owners of real and personal property as necessary to determine if the property qualifies for tax-exempt status.
(B) The department and its authorized agents may enter the premises upon reasonable notice and inspect them for tax exemption purposes.
HISTORY: 1991 Act No. 50, Section 2.