In all cases, the applicant for a certificate of registration required by this article, as a condition precedent to the issue of such certificate of registration, must certify that the Department of Revenue shall have the right within statutory limitations to audit and examine the books and records, papers and memoranda of the applicant with respect to the administration and enforcement of laws administered by the Department of Revenue.
S.C. Code Ann. § 12-21-1540
Applicant for certificate of registration shall authorize audit and examination of books and records
1962 Code SECTION 65-744.8; 1969 (56) 767; 1993 Act No. 181, SECTION 139.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.