The department shall administer and enforce the taxes imposed by this chapter and shall prescribe rules and regulations pertinent to such enforcement. County treasurers and other county officers designated by the department shall assist in such administration by distributing regulations, giving information, selling stamps, reporting violations and in other ways not inconsistent with their respective offices to the extent and in the manner required by regulations of the department.
S.C. Code Ann. § 12-21-10
Administration of chapter; rules and regulations; county officers shall assist
Applied in 1 court decision — leading case Johnson v. Collins Entertainment Co. (1999)
Most recently applied in Johnson v. Collins Entertainment Co. (December 1999)
1962 Code SECTION 65-651; 1952 Code SECTION 65-651; 1942 Code SECTIONS 2526, 2529, 2531, 2546; 1932 Code SECTIONS 2526, 2529, 2531, 2546; 1928 (35) 1089; 1929 (36) 114; 1930 (36…
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.