The income tax imposed by this chapter is administered by the South Carolina Department of Revenue. The department may make regulations not inconsistent with law as may be required for the proper administration and enforcement of this chapter, and the department's regulations have full force and effect of law.
S.C. Code Ann. § 12-13-70
Chapter shall be administered by Department of Revenue; rules and regulations
1962 Code SECTION 65-427; 1957 (50) 404; 1960 (51) 1779; 1993 Act No. 181, SECTION 125; 2003 Act No. 69, SECTION 3.G, eff June 18, 2003.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.