On February 1, 1995, the duties and powers given to the commissioners of the Department of Revenue must be transferred to the director of the Department of Revenue. When this transfer takes place, the Code commissioner is directed to change all code references from commissioners of the Department of Revenue to the director of the Department of Revenue and to change references of "commission" to "department".
S.C. Code Ann. § 12-2-5
Duties and powers of commissioners of Department of Revenue transferred to director; commission changed to department
Applied in 1 court decision — leading case Olds v. City of Goose Creek (2018)
Most recently applied in Olds v. City of Goose Creek (August 2018)
1993 Act No. 181, SECTION 100.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.