The Department of Revenue shall have the power to make such rules and regulations, not inconsistent with law, deemed necessary for the proper administration and enforcement of this article. Such rules and regulations shall have the full force and effect of law.
S.C. Code Ann. § 12-21-1580
Rules and regulations
1962 Code SECTION 65-744.10; 1969 (56) 767; 1993 Act No. 181, SECTION 142.
Official source: South Carolina Legislature. Reproduced from public-domain South Carolina statutes; confirm against the official source for the current text. Not legal advice.